新《会计法》中几个问题的探讨

本文针对新《会计法》中的若干问题进行了探讨 ,一是会计资料的真实、完整不等同于会计信息真实 ,要为“真实”确立标准 ;二是政府在《会计法》中所起的双刃剑作用 ;三是建立健全内部控制制度比会计监督更重要、更迫切、也更可行 ;四是会计委派制要通过继续深入试点来检验它是否违反社会主义市场经济的内在规律 ,有没有生命力。最后 ,要清醒地认识到 ,新《会计法》欲达到预期效果不是一朝一夕的事情 ,需要方方面面长期地共同努力。

A Probe into Several Questions about the New Accounting Law

This paper discusses several questions concerning The New Accounting Law. First, the validity and completeness of accounting data is not equal to the validity of accounting information. We should establish the standard of validity. Second, the government plays a two-blade function in the accounting law. Third, the establishment and perfection of internal control is more important, more urgent, and more practical than accounting supervision. Fourth, the system of appoited accountants should be tested through trial program to see if it violates the intrinsic law of the socialist market economy, to see if it has vitality. Finally, we should be fully aware that it takes time and efforts from all sides to achieve the expected results of The New Accounting Law.