国家统一的会计制度

新修订的《会计法》先后在23处出现了“国家统一的会计制度”的提法。

The newly-revised Accounting Law mentions the unified state accounting system in23 different places .

试论国家统一的会计制度

On the Unification of the State Accounting System

建立国家统一的会计制度是我国会计规范的改革方向。

The reform of accounting system is oriented by establishing the national uniform accounting system .

法律、行政法规或者国家统一的会计制度等要求变更。

The requirement by any law , administrative regulation , or national uniform accounting system changes ;

实行国家统一的会计制度要求强制性的会计规范；

The strict enforcement of the accounting criteria is required to implement the uniform accounting system of the country .

各单位按照国家统一的会计制度的规定设置会计科目和会计帐簿。

Units may set up their own accounting departments and accounts books in accordance with the provisions of the accounting system .

国家统一的会计制度，由国务院财政部门根据本法制定。

The national unified accounting system is formulated by the financial department of the State Council in line with this law .

使用电子计算机进行会计核算的，其会计帐簿的登记、更正，应当符合国家统一的会计制度的规定。

Where accounting practice is conducted with computers , entries and corrections of account books thereof shall be in conformity with the provisions of the uniform accounting system of the state .

商业银行应当依照法律和国家统一的会计制度以及中国人民银行的有关规定，建立、健全本行的财务会计制度。

Commercial banks should establish and improve their own financial accounting system in accordance with laws , the unified accounting system formulated by the state and the relevant stipulations of the people 's Bank of china .

企业清查、核实后，应当将清查、核实的结果及其处理办法向企业的董事会或者相应机构报告，并根据国家统一的会计制度的规定进行相应的会计处理。

After the examination and verification , the enterprise shall report results and handling methods thereof to board of directors or other corresponding organizations , and proceed with accounting processing as required by national GAAP and accounting policies .

国家统一的会计制度，是指国务院财政部门根据本法制定的关于会计核算、会计监督、会计机构和会计人员以及会计工作管理的制度。

The uniform accounting system of the state refers to the system concerning accounting practice , accounting supervision , accounting offices and accounting personnel as well as administration of accounting work which are formulated by the financial department of the State Council in accordance with this law .