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时下,“会计核算失真”是个不容否认的大问题。《财会通讯》对此组织讨论,用心何其良苦。无庸讳言,会计核算失真始于“厂长成本”、“经理利润”。在作为企业承包头人的厂长、经理中,不少人为了赢得承包利润,不得不“一朝权在手,便把令来行”,希望手下的会计为我所用。然而,在这些做假帐的会计人员中,除“刁参谋式”的会计外,大多数人的内心是痛苦的,他们抱着违心的压抑感,叹息“岂愿做假帐,不得巳也!”请看《会计法》第十九条,前半条说,会计机构、会计人员对违反国家统一的财政制度,财务制度规定的收支,不予办理。”截铁斩钉,义正辞严。可是在后半条却说:“单位行政领导人坚持办理的,会计机构,会计人
Nowadays, “accounting distortion” is an undeniable big problem. “Accounting Communication” to discuss this organization, with ulterior motives. Needless to say, accounting distortion starts with “director cost”, “manager profit.” In the business as the head of the plant managers, managers, many people in order to win the contracting profits, had “a right in the hand, they put orders to go”, I hope my accountants for my use. However, among the accountants who make false accounts, most people are painful except for the accounting of “complicity.” They hold the sense of oppression and sigh, “Do you still want to make false accounts? Look at Article 19 of the Accounting Law. The first half says accounting institutions and accountants are not allowed to handle the revenue and expenditure stipulated in the financial system and financial system that violate the national unity. However, in the latter half of the article, they said: ”If the administrative leaders of the unit persevere, the accounting agencies and accountants