国发(1996)16号
(April 19, 1996)
颁布日期:19960419 实施日期:19960419 颁布单位:国务院
During the period of the Eighth Five-Year Plan, the accounting work of the country has achieved a great deal either in the legal construction and the transformation of accounting system model or in the development of accountant undertakings. There are still, however, quite a few problems existing in the accounting work, such as forging accounting documents, charging arbitrary expenses to the cost, having “two account books”, concealing incomes, evading taxes, transferring the state's assets, setting up one's own “treasuries”, and other activities violating financial and economic disciplines. Those activities have seriously obstructed the development of the economy and the smooth progress of there form, encouraged the corruption, and so must be strictly rectified.
Accounting work is a major foundation of economic management. It is very important to put accounting activities in order, strictly implement business accounting and strengthen accounting control, for the consolidation and improvement of macro-control and the creation of favorable economic environment and economic order. The rectification of accounting activities shall be taken as a starting point of the work of putting economic activities in order and enforcing financial and economic disciplines. With a view to
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