摘要
2024年修订的新会计法是我国近年来的一次重大会计变革与调整,标志着我国会计法治建设迈入新阶段。在新会计法领航下,会计的基础性地位得到强化,并成为国家监督体系和国家治理的重要组成部分。新会计法的颁布和实施,将筑牢会计发展新站位,共筑经济高质量发展基石。基于新会计法的领航与赋能作用,上市公司可通过以下路径实现高质量发展:高质量会计信息和高质量的社会诚信体系建设;国家法律保障会计信息化建设,推动数字化转型;优化会计监督体系,提升财会监督质效;支持业财融合,构建高质量的业财融合财务报告体系。
The newAccounting Law revised in 2024 represents a significant reform and adjustment in China's accounting landscape in recent years,marking a new stage in the construction of accounting rule of law in China.Under the guidance of the new Accounting Law,the fundamental role of accounting has been enhanced and has become a crucial part of the national supervision system and governance.The promulgation and implementation of the new Accounting Law will pave a new path for accounting development and jointly build the cornerstone of high-quality economic development.Based on the guiding and empowering role of the newAccounting Law,listed companies can achieve high-quality development through the following paths:By providing high-quality accounting information and establishing a high-quality social integrity system;ensuring national laws support the construction of accounting informatization and facilitate digital transformation;optimizing the accounting supervision system to improve the quality and efficiency of financial and accounting supervision;fostering the integration of business and finance to create a high-quality financial reporting system tailored for such integration.
作者
任家华
刘玉龙
JIAHUA REN;YULONG LIU(School of Accounting,Zhejiang Gongshang University)
出处
《工信财经科技》
2024年第6期5-11,共7页
Review of Financial & Technological Economics
关键词
新会计法
会计信息质量
财会监督
会计信息化
上市公司高质量发展
new Accounting Law
accounting information quality
financial and accounting supervision
accounting informatization
high quality development of listed companies
