The new Accounting Law revised in 2024 represents a significant reform and adjustment in China's accounting landscape in recent years,marking a new stage in the construction of accounting rule of law in China.Under the guidance of the new Accounting Law,the fundamental role of accounting has been enhanced and has become a crucial part of the national supervision system and governance.The promulgation and implementation of the new Accounting Law will pave a new path for accounting development and jointly build the cornerstone of high-quality economic development.Based on the guiding and empowering role of the new Accounting Law,listed companies can achieve high-quality development through the following paths:By providing high-quality accounting information and establishing a high-quality social integrity system;ensuring national laws support the construction of accounting informatization and facilitate digital transformation;optimizing the accounting supervision system to improve the quality and efficiency of financial and accounting supervision;fostering the integration of business and finance to create a high-quality financial reporting system tailored for such integration.
关键词
新会计法/会计信息质量/财会监督/会计信息化/上市公司高质量发展
Key words
new Accounting Law/accounting information quality/financial and accounting supervision/accounting informatization/high quality development of listed companies
维普
万方数据