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                          《会计法》修订对增加内容的理解的对策

                          时间:2018-11-28 来源:未知 作者:乐枫 本文字数:2526字

                          会计法论文热门推荐范文10篇之第九篇:《会计法》修订对增加内容的理解的对策

                            ZHAIYAO:SHITUIJINGUOJIAZHILITIXIJIANSHEHEZHILINENGLIXIANDAIHUADEZHONGYAOGONGZUONEIRONG, SHIWEILESHIYINGXINSHIDAIDEFAZHANYAOQIU, GAIGEBUSHIYINGHUIJISHIJIANDEFALVTIAOKUAN, BUDUANGOUJIANXINFALVTIAOKUAN, SHIGEXIANGSHIWUZHIDUSHIYONG, BAOZHENGXIUDINGHOUDE《HUIJIFA》NENGZAIDAHUIJISHIDAISHOUZHUFALVDEDIXIAN, JIWOMENXIANGGUANGONGZUOZHETIGONGFALVYIJU, XUYAOWOMENCONGFAZHANDEJIAODUQUXUEXILIJIE《HUIJIFA》XIUDING, FAHUICHUFALVDEYINGYOUZUOYONG。

                            关键词:浅析; 《会计法》修订; 增加内容的理解; 对策措施;

                            一、《会计法》修订内容

                            2017NIAN11YUE5RI, JINGGUOXIUDINGDE《HUIJIFA》JIANGZHENGSHITOURUSHIYONG, ZAIXIUDINGGUOCHENGZHONG, ZONGGONGDUI《HUIJIFA》ZHONGLIUXIANGNEIRONGJINXINGDIAOZHENG, SHANCHULELIANGGETIAOKUANDENEIRONG, BINGDUISIXIANGNEIRONGZUOLEZENGJIA, BENWENJIUXIUDINGQIANHOUDENEIRONGDUIBENWENZHANKAILUNSHU。

                          会计

                            (1) GUANYUCONGSHIHUIJIZHIYERENYUANDERENZHIZIGEFANGMIAN。XIUDINGQIAN《HUIJIFA》YAOQIUCONGSHIHUIJIZHIWUDERENYUANBIXUCHIHUIJICONGYEZIGEZHENGSHANGGANG, CICIXIUGAIHOU, QUXIAOLEHUIJICONGYEZIGEDEMENJIAN, ERSHIJIANGHUIJICONGYERENYUANDEZHUANYENENGLIHEZHIYEDAODEZUOWEIZHIYEBIBEINENGLI。

                            (2) DUIYUHUIJIRENYUANWEIFAXINGWEIDECHENGCHUFANGMIAN。XIUDINGQIAN《HUIJIFA》DUIHUIJIRENYUANWEIBEIZHIYEDAODEHEXIANGGUANFALVFAGUI, ZUOCHUWEIFAGUOJIASHUISHOUFALVFAGUI、ZAOJIATANWU、ZHIYEQINZHANDENGXINGWEIDECHENGCHULIDUJIAOZHONG, ERDUIYUHUIJIRENYUANQITAWEIFAWEIJIXINGWEIJINYIDIAOXIAOCONGYEZIGEHOUZHONGXINKAOQUZHENGSHUWEICHENGCHU。JINGGUOXIUGAIHOU, 《HUIJIFA》GUIDINGHUIJIRENYUANWEIBEIZHIYEDAODEHEXIANGGUANFALVFAGUI, ZUOCHUWEIFAGUOJIASHUISHOUFALVFAGUI、ZAOJIATANWU、ZHIYEQINZHANDENGXINGWEI, YIDANCHUXIANWENTIJUEBUGUXI, BUYUNXUZAICONGSHIHUIJIZHIYEGONGZUO。

                            (3) DUIYUHUIJIRENYUANWEIGUICAOZUODECHUFAFANGMIAN。XIUDINGQIAN《HUIJIFA》DUIYUHUIJIRENYUANWEIGUICAOZUOXINGWEI, QINGJIEYANZHONGDEDIAOXIAOCONGYEZIGE, BODUOLEHUIJICONGYERENYUANGAIZHENGDEJIHUI, ERZAIDUIFALVJINXINGXIUDINGHOU, ZHEIYICHUFABIANWEIWUNIANNEIBUDECONGSHIHUIJIGONGZUO, SHIDEHUIJICONGYERENYUANHUODELECONGXINHUIGUIZHIYEDEJIHUI。

                            (4) DUIYUJINGWAIFEIZHENGFUZUZHIJINGNEIHUODONGDEGUANLIFANGMIAN。XIUDINGQIAN《HUIJIFA》YAOQIUDUIYUZAIZHONGGUOJINGWAIFEIZHENGFUZUZHICONGSHIJINGNEIJINGJIHUODONGSHIXUYAOPINQINGZHONGGUOLAODONGBAOZHANGBUMENRENKEDEJUYOUHUIJICONGYEZIGEDEHUIJIRENYUANJINXINGXIANGGUANJINGJIHUODONGDEHUIJIHESUAN。ZAIXIUGAIHOU, FALVDUIZHEIYITIAOWENZHIJIEZUOLESHANCHUCHULI。

                          星云棋牌官网下载   (5) DUIYUHUIJIRENYUANDEBAOHUFANGMIAN。XIUDINGHOUDE《HUIJIFA》ZHONGDUIHUIJIRENYUANZAIDANWEICAIWUFANGMIANDESUOFUDANDEXINGSHI、MINSHIZERENZUOLEXIANGGUANGUIDING, ZENGJIALEDUIHUIJICONGYERENYUANDEMIANZETIAOKUAN, YONGYIBAOHUHUIJICONGYERENYUANDEZISHENQUANLI。

                          星云棋牌官网下载   (6) DUIYUHUIJIRENYUANDEZHIZEDINGWEIFANGMIAN。XIUDINGHOU《HUIJIFA》DUIHUIJIZHIZEDEDINGWEIZUOLEXIANGYINGDEDIAOZHENG, TUCHULEHUIJIRENYUANDEGUANLIZHINENG, JIADAGUANLIHUIJIZAIQIYEZHONGDEYINGYONG。

                            (7) DUIYUHUIJINIANDUDEDIAOZHENGFANGMIAN。XIUDINGHOU《HUIJIFA》DUILEQIYEHUIJINIANDUDEXUANZEZENGJIALELINGHUOXING, QIYEKEYIGENJUZISHENDEJINGYINGZHOUQIYUTEDIANJINXINGHUIJINIANDUDEQUEDING。

                          星云棋牌官网下载   (8) DUIYUHUIJIGONGZUOFANWEIDEDIAOZHENGFANGMIAN。XIUDINGHOUDE《HUIJIFA》DUIYUHUIJIRENYUANDEGONGZUOFANWEITIANJIALENEIBUKONGZHIDEXIANGGUANNEIRONG, BINGDUINEIBUKONGZHIGONGZUOYIFALVTIAOWENZUOCHULEXIANGGUANYINDAO[1].

                            二、针对修订内容的理解

                            (YI) FANGKUANLEHUIJICONGYERENYUANDEZHUNRUBIAOZHUN

                            BENCIDE《HUIJIFA》XIUDINGZHONGZUIWEIYINRENZHUYIDESHIDUIYIJINGSHIXINGDUONIANDEHUIJIZHUNRUZHIDUDEFEIQI, QUXIAOLEHUIJICONGYEZIGEZHENGSHUDUIHUIJICONGYERENYUANDEXIANZHI, SHIDEGENGDUODEJUYOUQITAXUEKEBEIJINGDERENYUANKEYIJIARUDAOHUIJIGONGZUOZHONG, ZENGJIALEHUIJIDUIWUDEDUOYUANHUA。

                            (ER) DUIYUHUIJICONGYERENYUANJINXINGRENXINGHUAGUANLI

                          星云棋牌官网下载   YOUYUHUIJICONGYERENYUANDEGONGZUOJUYOUCHENGXUHUA、SHIXIAOXING、ZHOUQIXINGDETEDIAN, QIEZISHENXUYAODUIGONGSICAIWUDEZHONGYAONEIRONGFUZE, SUOYIWEILEBAOZHENGHUIJICONGYERENYUANYONGYOUPINGDENGDEXIUXIXIUJIAQUANLI, HEYUZISHENGONGZUOXIANGDUIDENGDEYIWU, XINXIUDINGHOUDE《HUIJIFA》ZAIZHEIYIFANGMIANZUOCHULEHENDUODIAOZHENG。

                          星云棋牌官网下载   (SAN) TUCHULEGUANLIHUIJIGONGZUODEZHONGYAOXING

                            GUANLIHUIJIYUCAIWUHUIJIDERONGHE, JIKEYIMIBUGUANLIHUIJICAIWUSHUJUSHOUJIYUFENXINENGLIDEBUZU, BANGZHUSHIXIANCAIWUGUANLIYUCEDEZHUNQUEXING, HEQIYECAIWU、GUANLIJUECEDEYOUXIAOXING;TONGSHIYEKEYISHIDECAIWUHUIJINENGGOUZHANZAIZHENGGEQIYEDEGAODUZONGHEKAOLVCAIWUSHUJUDESHOUJIQUDAO, BAOZHENGCAIWUSHUJUDUIQIYEJINGYINGGUANLIDEZUOYONGFAHUIDAOZUIDA。LIANGZHEDEJIEHEKEYITIGAOQIYEDEZONGHESHILI, CONGERZAISHICHANGJINGZHENGZHONGQUSHENG。

                          星云棋牌官网下载   (SI) JIADALEDUIQIYENEIBUKONGZHIGONGZUODEZHONGSHI

                            QIYEDENEIBUKONGZHIBAOZHANGLECAIWUXINXIDEZHENSHIXINGHEZHUNQUEXING。TONGGUOSHENJINEIBUKONGZHIZHONGGUANYUHUIJIHESUAN、FUHEDENGNEIRONG, SHIDEZAIRICHANGHUIJIGONGZUOZHONG, YINZHUGUANYUANYINZAOCHENGDESHUJUDENGJICUOWUHUOJISUANCUOWUDENGQINGKUANGJIANSHAO, YIBIANNENGHUODEJUYOUSHIXIAODEHUIJIXINXI, CONGERNENGGOURUSHIFANYINGQIYEDEGEXIANGCAIWUZHIBIAO;JIANGDIQIYECAIWUANQUANFENGXIAN。QIYEZICHANDUIQIYEYUNYINGQIZHEZHONGYAOZUOYONG, YINCI, BAOZHANGQIYEZIJINDEANQUANSHICAIWUGUANLIDEZHONGYAOGONGZUO。JIANGNEIBUKONGZHIYUNYONGYUCAIWUGUANLIGONGZUOZHONGKEYIQIDAODUIZIJINANQUANDEBAOZHANGZUOYONG。[2]

                            三、会计日程常工作的对策

                            (YI) YUNXUJUYOUJIAOGAOZONGHENENGLIDERENYUANCONGSHIHUIJIGONGZUO

                          星云棋牌官网下载   《HUIJIFA》DEXIUDINGNEIRONGDUIQIYEHUIJIGONGZUODEDAOXIANGZHIYIJIUSHIFANGKUANDUIHUIJIRENYUANDEZHAOPINTIAOJIAN, QIYEDEJINGYINGGUANLIGONGZUOSHIXUYAOZONGHEXINGRENCAIDECANYUDE, YINCI, YUNXUJUYOUJIAOGAOZONGHENENGLIDERENYUANCONGSHIHUIJIGONGZUONENGGOUDUIQIYEJINGYINGGUANLICHUANGXINQIDAOGENGHAODEXIAOGUO。

                          星云棋牌官网下载   (ER) JIANQINGHUIJIRENYUANDEGONGZUOYALI

                            CONGJINGYINGZHOUQIDEDIAOZHENGSHANGKEYIKANCHU, HUIJIRENYUANDEGONGZUOFANZHONG, QIESHOUDAOSHIJIANDEXIANZHI, MIANDUIZHEIZHONGZHUANGKUANG, QIYEZAIHUIJIGUANLIGONGZUOSHANGDEQUSHIJIANGXIANGZHE"YIRENWEIBEN"DELINIANZHUANBIAN, JIANGDIHUIJIRENYUANDEWUXIAOZHONGFUGONGZUO, LISHUNGONGZUOLIUCHENG, JIANSHAOBUBIYAODESHENPISHANGBAOHUANJIE, GENJUQIYEJINGYINGTEDIANHELIANPAIHUIJIGONGZUODEGONGZUOSHIZHANG。

                            (SAN) PEIYANGCAIHUIRENYUANDECAIWUGUANLINENGLI

                            ZAIQIYEZHONGYINGDANGSHULIKEXUEXINGDECAIWUGUANLIGUANNIAN, JIANGZHEIZHONGGUANNIANGUANCHEDAOGUANLIHUIJIYUCAIWUHUIJIDEGONGZUOZHONGQU, SHILIANGZHEZIRANZIFADEXINGCHENGRONGHEDEQUSHI;QIYECAIWUXINXIPINGTAIDEDAJIANYUZHUANYECAIWUGUANLIRUANJIANDESHIYONGKEYIHENHAODEBANGZHUGUANLIHUIJIZAIGONGZUOZHONGJIANLICHENGBENLIRUNGUANNIAN, SHICAIWUHUIJIZAIGONGZUOZHONGYIGUANLILINIANWEIZHIDAO;QIYEYAOYOUYISHIDEPEIYANGCAIWUGUANLIFANGMIANDERENCAI, JINXINGLUNGANGDEFANGSHISHIQIZIFAZAIGONGZUOZHONGSHIXIANLIANGZHEGONGZUOSIWEIDERONGHE, ZHICHENGQIYEHUIJIGONGZUODEFAZHANYUTISHENG。

                            (SI) SHEZHIQIYENEIBUSHENJIRENYUANGANGWEI

                            NEIBUSHENJISHIQIYEHEGUIHEFAJINGYINGDEDIYIDAOFANGXIAN, ERNEIBUSHENJIRENYUANSHIZHIXINGNEIBUKONGZHISHENJIGONGZUODEGUANJIAN, WEILETIGAOSHENJIBAOGAODEZHILIANG、JIANGDISHENJIFENGXIAN、BAOZHENGSHENJIGONGZUODEZHUANYEXING, SHEZHINEIBUSHENJIGANGWEI, BINGJIANGSHENJIRENYUANZONGHESUZHIHEZHIYENENGLIDEPEIYANGYINGDANGFANGZAISHOUYAOWEIZHISHANG。

                            参考文献
                            [1]邢绪生。对《会计法》修订的几点建议[J].财务与会计, 2017 (18) :7-8.
                            [2]阴晴。会计法律规范体系的完善--以《会计法》为例[J].智富时代, 2017 (9) :99.

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