| 现行《会计法》存在的问题及修改建议 |
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| 引用本文： | 夏瑾.现行《会计法》存在的问题及修改建议[J].怀化学院学报,2009,28(6). |
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| 作者姓名： | 夏瑾 |
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| 作者单位： | 三明学院计划财务处,福建,三明,365004 |
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| 摘 要： | 现行的《会计法》对于维护会计秩序、规范会计行为、加强经济管理等方面起到了积极的作用。但是随着市场的发展、新问题的不断产生,现行《会计法》中一些不足的问题已逐步凸现出来。因此,在颁布新会计准则的背景下,《会计法》需进一步修改,以解决新的问题,适应新的经济环境,为我国未来的经济发展打好基础。
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| 关 键 词： | 《会计法》 存在问题 修改建议 |
On the Existing Problems of the Current Law of Accounting and Some Suggestions of Improvement |
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| XIA Jin.On the Existing Problems of the Current Law of Accounting and Some Suggestions of Improvement[J].Journal of Huaihua University,2009,28(6). |
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| Authors: | XIA Jin |
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| Abstract: | The current law of accounting plays an active role in maintaining the accounting standard,providing the regulation for the behaviors of accountants and strengthening the management in economy,but with the development of market and the arising problems,the deficiencies have gradually influenced its practice.Since a new accounting law is under the consideration,the improvement is necessary to cope with the new problems to adapt to the new economic environment and to promote the development of economy. |
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| Keywords: | the accounting law the existing problems the suggestions of improvement |
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