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一、会计法规制度体系逐步健全经过20年来的努力,我国已基本建立了以会计法为中心,适应社会主义市场经济发展要求的会计法规制度体系。从法律层面看,在制定、实施会计法的基础上,根据实践发展需要,相继两次适时修订、完善了会计法,进一步增强会计法的适应性。从法规层面看,制定企业财务会计报告条7例,借鉴国际通行做法确立财务会计报告要素,规范了财务会计报告的构成及编制,提供要求,制定了总会计师条例,确定了总会计师的职权和地位。从规章,
First, the system of accounting rules and regulations gradually improve After 20 years of hard work, our country has basically established a accounting law as the center, to adapt to the requirements of the development of socialist market economy, accounting regulations system. From the perspective of law, based on the formulation and implementation of accounting law, according to the needs of practical development, we have amended and improved the accounting law two times in a timely manner to further enhance the adaptability of accounting law. From the statutory level, the formulation of enterprise financial and accounting reports in 7 cases, drawing on international practice to establish the elements of financial accounting reports, standardize the financial accounting report of the composition and preparation, to provide requirements, the establishment of the chief accountant Ordinance, to determine the chief accountant’s authority and status. From the rules,