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新财会制度的运行必须有一个良好的环境,会计法规、会计管理体制、会计人员的素质、企业内部财务会计管理办法和会计核算模式、新财会制度的自身完善、企业外部监督、新财会制度与财税制度和相关经济法规的协调程度等均制约了财会制度的运行。为此,必须修订《会计法》、完善会计法规体系、建立会计管理新体制、提高会计人员素质、转换会计核算模式、构造有利于新财会制度运行的外部监督制度,调谐新财会制度与财税制度和相关经济法规的关系。
The operation of the new accounting system must have a good environment, accounting rules and regulations, accounting management system, the quality of accounting staff, internal financial accounting management practices and accounting mode, the new accounting system to improve itself, external supervision, the new accounting system and Fiscal and tax system and the degree of coordination of relevant economic laws and regulations have constrained the operation of the accounting system. Therefore, it is necessary to revise the “Accounting Law”, perfect the accounting rules and regulations, establish a new accounting management system, improve the quality of accountants, change the mode of accounting, construct an external supervision system conducive to the operation of the new accounting system, and tune the new accounting system and fiscal system And the relevant economic laws and regulations.