摘要
新《会计法》着力解决了会计行为规范化问题、突出强调了单位负责人的会计责任、加重加大了治理虚假会计信息的力度。作为我国的根本经济大法 ,新《会计法》的实施 ,不仅对于加强会计管理工作具有直接的作用 ,而且对于加强税务管理工作也具有极为重要的现实意义。
The normalization of the accountants' action is solved in the new Accountancy Law and the accountabilities of the unit leaders are also clearly definited.This Accountancy law shows its dynamics of controling the dummy accounting information.The Accountancy Law as the basic economic law not only strengthens accounting management,but also improves the tax management.
出处
《税务与经济》
北大核心
2000年第6期73-75,共3页
Taxation and Economy
关键词
会计法
税务管理
会计信息
Accounting Law
accounting information
tax management
