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一、《会计法》综合执法的现实意义当前,如何有效加强监管,整顿和规范会计秩序,进而规范市场经济秩序,是会计监管部门需要认真思考的重要课题。从2001年《会计法》执法检查的结果来看,会计秩序混乱、会计信息失真等问题仍然十分突出,以财政部门为主的各会计监管部门只有联合起来,从检查的形式、结果的处理等方面实现综合执法,才能从根本上惩治会计造假。《会计法》综合执法主要指以财政部门为主的相关监管部门,在检查时间、检查手段、结果处理等方面密切配合,互相协调,避免重复检查,提高执法效率,经过长期实践形成的一种统一执法模式。两年来,全国各地以实行“相对集中行政处罚权”为突破口,
I. Practical Significance of Comprehensive Law Enforcement of Accounting Law At present, how to effectively supervise, rectify and standardize the accounting order and then regulate the order of the market economy is an important issue for the accounting regulatory department to seriously consider. Judging from the results of the law enforcement inspection in the “Accounting Law” in 2001, the problems such as the chaos in accounting system and the distortion of accounting information are still outstanding. All accounting regulators mainly involving the financial department only come together, from examining the form and handling the result To achieve comprehensive law enforcement in order to fundamentally punish accounting fraud. The comprehensive law enforcement of “Accounting Law” mainly refers to the related supervisory departments under the financial department that closely cooperate and coordinate with each other in checking time, checking means and dealing with the results so as to avoid repeated inspections and enhance the efficiency of law enforcement. After a long period of practice, Unified law enforcement model. In the past two years, a breakthrough has been made in implementing “relatively centralized power of administrative punishment” throughout the country,