论文部分内容阅读
财政部颁发的《会计工作达标升级试行办法》第四条对会计工作达标单位的要求是:“贯彻执行《会计法》及《会计人员工作规则》等财会法规和会计制度,建立良好的会计工作秩序,在抓好有关会计数据的各项管理工作的基础上,做好记帐、算帐、报帐等工作,基本做到会计工作规范化”。同时,财政部《关于会计达标升级考核确认工作的几项规定(试行)》的第四条规定:“凡有下列情况之一的,不得考核确认为“达标”或“升级”单位:(一)会计基础工作的会计核算部分,经考核实得分低于标准分90％(含90％)的”。以上都明确规定在抓会计达标升级活动中,重点要抓会计基础工作的会计核算部分,必须做到会计基础工作的规范化。
Article 4 of the “Trial Measures for Upgrading Accounting Standards” issued by the Ministry of Finance requires that the accounting standards be fulfilled by units that meet the accounting standards as follows: “Implementing the accounting laws and regulations and the accounting system such as the Accounting Law and the Accounting Rules for Working People, and establishing sound accounting work Order, do a good job accounting, accounting, accounting and other work on the basis of doing a good job of the management of the accounting data, basic accounting work to do the standardization. ” In the meantime, Article 4 of the Ministry of Finance, “Several Provisions Concerning the Confirmation and Examination of Accounting Standards Upgrading (Trial)” stipulates: “No person shall be assessed as” up to standard “or” upgraded "in any of the following circumstances: (1 Accounting basis of the accounting part of the work, the test scores lower than the standard points 90% (including 90%). All of the above clearly stipulate that in grasping accounting standards upgrading activities, the accounting department that focuses on basic accounting work must be standardized in terms of basic accounting work.