摘要
《会计法》是指导和规范会计工作的纲领性文件,它的发布是我国会计发展的重要里程碑。本文介绍了我国《会计法》制定与历次修订的背景、讨论的主要问题及其对我国会计事业发展的重要意义,并对《会计法》的进一步完善和发展提出了建议。
The Accounting Law is the key document to guide and regular China's accounting practice.This paper introduces the background of drafting and amending the Accounting Law,and main issues discussed during the process,which are very important for the development of accounting practice in our country.Also,the author gives several advices on the further development of the Accounting Law.
出处
《会计研究》
CSSCI
北大核心
2005年第8期3-14,共12页
Accounting Research
