Latest Accounting Law Practical Compendium of the People's Republic of China

Author: None
Publisher: Reform Publishing
Publishing Date: None
Features: A major initiative to standardize accounting practices, the legal standard for accounting, a theoretical foundation for strengthening accounting supervision, a practical guide for accounting institutions and personnel
The Accounting Law of the People's Republic of China was revised and passed by the 12th Session of the 9th National People's Congress on October 31, 1999. To support the revision and implementation of the Accounting Law, and to help accounting professionals quickly master relevant accounting legal systems and job requirements, we have organized experts and scholars from relevant fields to jointly compile this Practical Guide to the Accounting Law of the People's Republic of China.
The book consists of three parts:
The first part covers the promulgation and implementation of the Accounting Law, as well as its legal interpretation and application, including the process of promulgating the Accounting Law, its implementation status, and the legal interpretation of its articles. The second part covers basic knowledge of accounting law, consisting of ten chapters, including an overview of the Accounting Law, norms for basic accounting work, enterprise financial standards, enterprise accounting standards, computerized accounting, legal liabilities for accounting work, accounting supervision, and basic knowledge of accounting personnel management. The third part is an assembly of relevant laws, regulations, and rules, including Part One on laws and regulations related to the Accounting Law, and Part Two on other laws, regulations, and rules, for use by relevant entities.
This book is suitable for heads of state organs, social organizations, companies, enterprises, institutions, and other organizations, as well as accounting institutions and personnel. For individuals and entities engaged in accounting theoretical research, it serves as a guide and reference for learning and popularizing the Accounting Law, improving accounting efficiency. It is also a valuable resource for departments such as state property management, audit, taxation, banking, insurance, securities, industrial and commercial administration, courts, and procuratorates in conducting economic supervision.