关于《会计法》若干问题的思考  

Thoughts on Several Points of “ the Accounting Law”

作　　者：吴瑞雪 杜静然[1] 

机构地区：[1]内蒙古财经学院,内蒙古呼和浩特010051

出　　处：《内蒙古财经学院学报（综合版）》2004年第3期93-94,共2页Journal of inner Mongolia finance and economics college

摘　　要：新修订的《会计法》对于整顿经济秩序 ,遏制信息失真起到了重要作用。但其本身还存在着概念界定不清 ,法律竞合性等问题。因此 ,国家有关部门应对其不断完善 ,严格界定“会计信息真实、完整”的含义、完善会计管理体制、协调法律规定 ,以使《会计法》的作用充分发挥。The newly edited “ the Accounting Law” plays an important in reorganizing economic order sand restricting distorted information.. But there still exist some problems in it. Therefore it's now under constant perfect. We need to give a clear definition to “the true and complete accounting information:, to perfect accounting management system and coordinate law legal regulations.

关 键 词：会计法 会计信息 会计管理体制 

分 类 号：D92[政治法律—法学]