浅谈对新《会计法》的学习认识与实践应用

Discussion on learning and practical application of the New Accounting Law

关键词:  新会计法  会计工作  财会监督  高质量发展

Key words:  New Accounting law  Accounting work  Accounting supervision  High-quality development

摘要:

随着我国经济高速发展转由高质量发展，会计工作也面临新问题新机遇，为适应发展，《会计法》的修订应运而生。为推动会计工作高质量发展，文章阐述了对2024年新修订《会计法》的认识与理解，并对新《会计法》内涵进行了解析。新修订的《会计法》在保持基本制度不变的前提下，对会计工作中出现的新问题、新变化、新要求进行汇总凝练，通过法律手段明确会计工作方向，加强会计信息化建设，提高会计核算综合水平，将会计监督纳入内部控制制度，加强财会监督落地落实，加大法律责任追责力度，为防范会计违法行为提供了法律保障，为进一步强化会计法治思维、推进会计工作高质量发展、建成高水平社会主义市场经济体制奠定坚实的基础。该文从新《会计法》修改的不同方面进行了分析探讨，并结合单位的实际情况，从实践的角度分析新《会计法》如何助力会计工作高质量发展。

Abstract:

With the high-quality development of China's economy,accounting work is also facing new problems and opportunities,in order to adapt to development,the revision of the Accounting Law came into being.In order to promote the high-quality development of accounting work, this paper expounds understanding of the newly revised Accounting Law in 2024, and analyzes the connotation of the new Accounting Law. Under the premise of maintaining the basic system, the new Accounting Law summarizes and conciliates the new problems, new changes and new requirements in accounting work, clarifies the direction of accounting work through legal means, strengthens the construction of accounting informatization, improves the comprehensive level of accounting, brings accounting supervision into the internal control system, strengthens the implementation of accounting supervision, and strengthens the efforts to pursue legal responsibilities, which provides legal protection for preventing accounting violations, further strengthens the thinking of accounting rule of law, and promotes the high-quality and efficient development of accounting work. This paper analyzes and discusses the revision of the new Accounting Law from different aspects, and combines the actual situation of the unit to analyze how the new Accounting Law can help the high-quality development of accounting work from a practical point of view.