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针对当前会计监督失控,会计信息失真的情况,《会计法》通过修订,对解决会计执法难的问题采取了如下措施: 一、改革会计人员身份,理顺会计执法责任关系原《会计法》第四条规定“单位领导人领导会计机构、会计人员和其他人员执行本法”,说明单位领导人是会计执法的主要责任人。但第十六条又规定“各单位的会计机构、会计人员对本单位实行会计监督”,由于单位负责人是财务收支的主要决策者,所以会计监督的主要对象是单位负责人;并在第十九、二十七条规定会计人员对单位重大违法事项负有越级向国家有关职能管理部门报告的责任,不报告就要追究法律责任。这些规定说明:
In view of the current accounting supervision out of control, distortion of accounting information, the “Accounting Law” through amendments to solve the problem of accounting law enforcement has taken the following measures: First, the reform of accounting personnel, rationalize the relationship between the law enforcement of accounting The original “Accounting Law” Article 4 stipulates that “unit leaders shall lead accounting institutions, accountants and other personnel in the implementation of this Law,” indicating that unit leaders are the main responsible persons in accounting law enforcement. However, Article 16 also stipulates that “the accounting agencies and accounting personnel of all units shall exercise accounting supervision over their own units”. Since the unit heads are the chief decision makers in the financial revenues and expenditures, the chief target of accounting supervision is the unit heads; Article 19 and Article 27 require accountants to shoulder the responsibility of reporting to the competent departments of the state about the grave violations of laws and regulations and shall not be reported for legal responsibility. These regulations states: