the Accounting Law

A Probe into Several Questions about the New Accounting Law

新《会计法》中几个问题的探讨

The newly-revised Accounting Law mentions the unified state accounting system in23 different places.

新修订的《会计法》先后在23处出现了“国家统一的会计制度”的提法。

We should implement the newly-amended Accounting Law, strengthen our legal consciousness, set up and perfect the accounting supervision system, punish those violators, and improve the quality of accountants.

应认真贯彻执行新《会计法》，增强法制意识，建立完善会计监督制度，加大处罚力度，提高会计人员综合素质。

The accounting law stipulates that accountants should abide by professional ethics and improve their professional ability;

《会计法》作出了会计人员应遵守职业道德，提高业务素质，对会计人员的教育培训工作应当加强的规定，这就更明确了对会计人员进行继续教育的重要性和迫切性。

Since the new Accounting Law was published in 1999, China has constructed a "trinity" accountant supervision and management structure, i. e., government supervision and management, social supervision and management and unit interior supervision and management.

新《会计法》（1999）颁布以后，我国在制度上构造了一个包括政府监管、社会监管和单位内部监管在内的三位一体的会计监管体系。

The Chinese Accounting Law Setting and Its Development

我国《会计法》的制定与发展

And the new accounting law of China is a successful legislation practice involving CPA's legal liability.

新《会计法》是有关注册会计师法律责任的一次比较成功的立法实践。

It has been more than 5 years since the new Accounting Law has come into effect.

新《会计法》实施至今已五年多了。

Chapter 5 elaborates the law and accounting issues involved in the going public procedure.

第五章阐述了上市工作进程中涉及到的中国法律和会计问题.

We have emended Accounting Law and set up a series of Accounting Law system to ensure the market economy develops well and make market law perfect.

为了保证市场经济健康有序地发展，完善市场运行规则，必须建立健全会计法律制度，为此我国对《会计法》重新进行了修订。

Corporation tax law is changing so that, in the future, IFRS accounting profits are largely respected.

公司纳税法正在修改当中,因而以后会很大程度地考虑国际财务报告标准(IFRS)的会计利润.

Though the new accounting law does not make it a rule to carry out accounting appointment system, its trial implementation is a rational choice to eradicate the sources of corruption.

新《会计法》虽然没有做出法律规定，但试行会计委派制是目前改革和完善会计人员管理体制，从源头上预防和治理腐败的一个理性选择。协助领导落实决策；

An Analysis of Behavioristic Problems in the New Accounting Law

新《会计法》中有关会计行为学问题分析

Based on the Accounting Law", this article has explained policies must be stuck to in the one-pen" approving system of financial expenditures.

文章以《会计法》为依据，阐述了制定财务支出一支笔审批制度必须遵守的具体原则。

The accounting law which has been implemented in July of 2000 regulates every company should establish and improve supervising system of internal accounting, and put forward the concrete requirement.

2000年7月实施的《会计法》指出各单位应当建立健全本单位的内部会计监督制度，并提出了具体要求。

The Differences on New Accounting Rule and the Taxation Law How to the Fixed Assets

新会计准则与税法对固定资产处理的差异

In information generating sector, by improving the existing Accounting Law and strengthening the banks internal risk rating system we can ensure the accuracy of accounting information and risk information.

在信息生成环节，通过完善现行的会计法，统一表外业务的会计确认、计量，同时加强对银行内部风险评级体系建设的监督检查，保证有关表外业务会计信息、风险信息的准确度。

When handling accounting affairs pursuant to law , an accountant shall be subject to the supervisionmanagerial officers.

前项主办会计人员之任免,公司章程有较高规定者, 从其规定.

On the Relations between Accounting Law and Financial Management

浅谈新《会计法》与财务管理的关系

On the Revision of Accounting Law and Socialist Market Economy

谈《会计法》修订与社会主义市场经济

History has entrusted to the amended Accounting Law the tasks of improving and amplifying accounting supervision system.

会计监督体系的健全与创新是新《会计法》赋予的历史使命。

The New Accounting Law Standardizing Accounting Behavior

新《会计法》对会计行为的规范作用

In our country, the new Accounting Law depicts it clearly that all the units should set up and perfect the internal accounting supervision system, which is one of the legal responsibilities of the principals.

在我国，新《会计法》进一步明确各单位应当建立、健全本单位内部会计监督制度，并把这一规定作为单位负责人必须承担的会计法律责任之一。

According to the Accounting Law, the law enforcement agency which carries on the accounting supervision to every unit is sure to handle the secret commercial affair from different links and angles.

根据《会计法》的规定，对各单位进行会计监督的执法部门在会计监督中必然从各个环节、各个角度接触有关的商业秘密。

A Study on administration of accountants according to the revised accounting law Analysis the Mistakes of the Accountants only Serving for the Managers

认真贯彻《会计法》，加强对会计人员的管理试析会计人员只应对单位负责人负责的错误认识

The Accounting law modified in 2000 has regulated the establishment of internal control in corporations, which make the research of internal control a hot topic.

2000年修订后的《会计法》，以法律的形式对内部控制建设进行了规定，掀起了我国内部控制研究的热潮。

On Emending and Improving the Chinese Accounting Law

论我国《会计法》的进一步修订与完善

Analyses and Researches on Special Problems of the New Accounting Law in the Process of Being Put into Practice

对新《会计法》实施中存在突出问题的分析与探讨

All accounting processes must be in conformity with the accounting law.

1·所有单位之会计处理皆依照会计法。

The revision of Accounting Law is a great event in the accounting reform of our country.

《会计法》的修订是我国会计改革的一件大事。