新形势下加强会计管理的途径

• 作 者: 贺长银 付春蕾
• 机 构: 湖北大悟县财政局,湖北大悟县财政局,
• 出 处: 财会通讯(理财版)
• 发表日期: 2006年Z1期
• 关键词: 会计管理 会计诚信建设 会计工作 会计监管体系 会计监督体系 会计师 会计师事务所 财务会计信息 会计委派制 会计管理体制

一、大力开展诚信教育和职业道德建设,努力提高会计的社会公信力。诚信是现代市场经济的基石,也是会计工作的基本原则。会计工作的主要任务是对各项经济活动进行真实客观的核算和监督,而真实的会计信息资料是政府决策和宏观调控的重要依据,因此会计诚信是社会信用体系的重要组?

First, vigorously carry out honesty education and professional ethics, and strive to improve the social credibility of accounting. Honesty is the cornerstone of the modern market economy, but also the basic principles of accounting. The main task of accounting work is to make objective and objective accounting and supervision of various economic activities. However, the real accounting information is an important basis for government decision-making and macro-control. Therefore, accounting integrity is an important group of social credit system.