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1、论推进依法治国进程中会计的作用摘要随着我国市场经济体制的确立和不断完善，“依法治国，建立社会主义法治国家”治国方略的提出，以会计法的修订和完善为标志，会计法制逐步迈向会计法制现代化的道路。中共中央政治局常委、国务院副总理李岚清在国务院召开的贯彻实施会计法电视电话会议上作重要讲话。他指出，依法规范会计行为，充分发挥会计职能作用，对于规范经济秩序、优化资源配置、改善经营管理、加强宏观调控，具有重要作用。 坚持“依法治国”和“以德治国”相结合的治国方略，是以江泽民为核心的党的第三代中央领导集体在全面而深刻地总结古今中外治国经验的基础上得出的科学结论，是对建设具有中国特色社会主义规律性认识的升华。是对
2、马克思主义国家学说的丰富和发展。毫无疑问，这对于加强我国会计工作的“法治”与“德治”，充分发挥会计的职能作用，也有着特殊重要的指导意义。 文章结构上，本人首先根据会计环境以及会计历史演进对会计职能做个基本介绍，然后说明会计法规与会计道德的联系，依法治国对会计工作的影响，最后根据个人观点提出如何实现会计法治，营造良好的会计环境。 关键字：会计职能 会计法治 会计作用 依法治国The Role of Accounting on promoting the process of the Rule the country by lawAbstractWith the establishment and
3、 improvement of Chinas market economic system. Because of the statecraft Rule the country by law and establishing a socialist country governed by law has been proposed, and with the Accounting Law revised and improved as a symbol, Accounting Legal gradually move towards the road of modernization. Mr
4、. Li, The Political Bureau of the CPC Central Committee and Vice Premier made an important speech at the teleconference about implementation of the Accounting Law which held at the State Council. He pointed out that specifications the accounting behavior by law and give full play to the role of acco
5、unting functions is very important for standardizing the economic order, optimizing resource allocation, improving business management and strengthen macro-control.Be persisted with running the country of combination of “rule the country by law” and “rule by virtue”, which is an scientific conclusio
6、n based on the experience of the rule of ancient and modern , who was the third president of central leadership at the core of Jiang Zemin in comprehensive and profound of summary, and the process of understanding the laws of building socialism with China characteristics, that enrich and developed M
7、arxist theory of the states. Without doubt, it also has a special significance in guiding on strengthening of “rule of law” and “virtue”, and making full paly to the role in accounting working. In the structure of the article, firstly a basic introduction to accounting functions is given according t
8、o the accounting environment and the historical evolution of accounting. And then explain the relationship between the accounting regulations and accounting ethic and rule the country by law impact on the accounting work. Finally proposed how to implement the accounting rule and create a good accoun
9、ting environment based on personal opinions.Key words: Accounting functions; Accounting Legation Governance; Accounting effects; Rule the country by law第一章 绪论1.1本文背景1.2依法治国对会计的意义第二章 会计职能简介2.1会计的基本职能2.2会计职能的经济影响2.2.1会计环境2.2.2会计历史演变第三章 会计法规与职业道德联系3.1各具优势3.2相互促进第四章 依法治国对会计工作的影响4.1是市场经济的根本要求4.2建设社会主义法治国
10、家的根本要求4.3保证会计工作严肃性4.4保证会计工作学术性4.5保证会计工作稳定性第五章 营造良好会计法律环境的必要性以及应对措施5.1必要性和目标5.2会计法治如何实现结束语综上所述，本文从四点分析了依法治国这一战略下，会计法治加强对会计工作的指导、管理和监督，在全社会牢固树立会计资料必须正视、完整的观念，为社会经济活动提供可靠的会计信息，严格规范会计行为，使会计职能得以充分发挥，切实解决实际工作中存在的弄虚作假问题，从严治理违法行为，为企业依法经营和公平竞争营造和良好的外部环境。在多年收治肝病、出血热、麻疹、艾滋病等传染病的临床实践中，逐步认识到中医药在传染病防治领域的优势，因此在制定医
11、院长期发展规划中，有步骤的增加中医药在整体医疗工作中的比重，不断加强中医学科建设several group number, then with b a, =c,c is is methyl b two vertical box between of accurate size. Per-23 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a, to b vertical box distance for b, list can measured
