摘要
会计法是规范会计工作的基础性法律.2024 年6 月28 日,第十四届全国人大常委会第十次会议通过《关于修改<中华人民共和国会计法>的决定》,以中华人民共和国主席令第28 号公布,自2024 年7 月1 日起施行.此次修改的会计法,在第二条中增加"会计工作应当贯彻落实党和国家路线方针政策、决策部署,维护社会公共利益,为国民经济和社会发展服务",进一步明确了会计工作应遵循的基本原则、应发挥的基础作用,这既是对党领导会计事业具体实践的历史性总结,也为我国未来持续推进会计改革与发展明确了根本方向.
Abstract
The Accounting Law is the basic law that regulates accounting work. On June 28,2024,the 10th Session of the Standing Committee of the 14th National People's Congress passed the Decision on Revising the Accounting Law of the People's Republic of China,which was promulgated by Order No. 28 of the President of the People's Republic of China and will come into force on July 1,2024. In the revised Accounting Law,"accounting work shall implement the line,principles,policies,decision-making arrangements of the party and the state,safeguard the public interest,and serve the national economic and social development" is added in Article 2,which further clarifies the basic principles that accounting work should follow and the basic role that accounting work should play. It is not only a historical summary of the specific practice of the Party's leadership in the accounting cause,but also a clear fundamental direction for China's continuous advancement of accounting reform and development in the future.
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