以人为本 强化管理

• 作 者: 孟阳 丁文卿
• 机 构: 烟台市财政局,山东省烟台财政学校,
• 出 处: 财务与会计
• 发表日期: 2000年12期
• 关键词: 新《会计法》 单位会计行为 造假行为 违法犯罪行为 以罚代刑 内部控制 限期改正 财会人员 保守秘密 代位

新《会计法》的一个重大突破就是明确规定了单位负责人为本单位会计行为的责任主体,这是保证会计资料合法、真实、准确和完整的关键,是解决多年来会计信息失真、会计工作质量下降的切入点和突破口。会计造假源于人,而杜绝和根治造假行为也取决于人。只有以人为本,正本清源,规

A major breakthrough of the new “Accounting Law” is that it clearly stipulates that the person in charge of the unit is the main body responsible for the accounting activities of the unit. This is the key to ensure that the accounting information is legal, truthful, accurate and complete. It is the key to solving the problems of accounting information distortion and accounting work over the years Declining entry points and breakthroughs. Accounting fraud comes from people, and to eliminate and cure fraud also depends on people. Only people-oriented, original Qingyuan, regulations