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目前,我国会计工作一个突出的问题就是会计监督工作不力,造成违法、违规现象突出,假账泛滥,导致会计信息不真实、不完整,严重干扰企业经营管理和社会经济秩序。造成会计监督工作不力的主要原因有:1.法律法规体系不健全,缺乏执行力度。我国会计法规建设,目前基本形成了以《会计法》为中心,国家统一会计制度为基础的相对比较完善的法规体系,但与
At present, one of the outstanding problems in China’s accounting work is that the accounting supervision work is ineffective, resulting in illegal activities. The phenomenon of irregularities is prominent and the fake accounts are flooding. As a result, the accounting information is untrue and incomplete, which seriously interferes with the operation and management of enterprises and the social and economic order. The main reasons leading to ineffective accounting supervision are as follows: 1. The laws and regulations are not sound and lack of enforcement. At present, our country’s accounting laws and regulations have basically formed a relatively complete legal system based on the Accounting Law and the State’s unified accounting system. However,