摘要
分析了新《会计法》的特点 ,指出新《会计法》对调整会计法律关系 ,规范会计行为 ,保证会计信息质量 ,维护社会主义市场经济秩序等都必将起到积极作用。
After analyzing the characteristic of the new accounting law, points out that the new accounting law would take a very important role in adjusting the lawful relationship in accounting, standardizing the accounting behavior, assuring the quality of accounting information, and safeguarding socialistic marketing economic orders in our country.
出处
《华东船舶工业学院学报》
2000年第5期88-91,共4页
Journal of East China Shipbuilding Institute(Natural Science Edition)