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一、规范化会计工作规范化,是保证会计信息的准确性,提高会计核算水平的重要前提。在实际工作中,各种不同形式的经营责任制,各种不同的经营任务,使得会计管理的任务比以前更为艰巨。帐目混乱,手续制度不健全,乱挤乱列成本,甚至在个别领导的授意下弄虚作假,做假帐,报表不真实,不准确的现象,在一些单位不同程度的存在。某些单位“小金库”屡禁不止,就是一例。这些问题直接违反会计真实性和客观性的原则,造成局部的会计信息不准确,为害甚大。如何通过会计工作的达标升级活动,来解决这些问题?笔者认为: 1.健全以财政部门为主的统一领导、分级管理的会计工作管理体制。要将会计工作的达标升级,与每年开展的会计工作检查和企业升级结合起来,制定综合的配套标准和措施,扎扎实实抓好。在会计达标升级考核中,对会计人员要进行会计法规的考试,从理论与实际结合上,检查其会计法制观念的程度,将其作为达标升级的重要因素。
First, standardize the standardization of accounting is to ensure the accuracy of accounting information, an important prerequisite to improve the level of accounting. In actual work, various forms of management responsibility system and various management tasks make the task of accounting management more arduous than before. Accounting chaos, the system of formalities is not perfect, indiscriminate squeeze costs, and even under the guidance of individual leaders fraud, false accounting, statements are not true, inaccurate phenomenon, in some units exist to varying degrees. Some units “small treasuries” repeatedly, is an example. These issues directly violate the principle of accounting authenticity and objectivity, resulting in inaccurate local accounting information, a great detriment. How to solve these problems through the upgrading of accounting standards? I believe: 1. To improve the unified leadership of the financial sector, hierarchical management of accounting management system. To upgrade the standard accounting work, and the annual inspection of accounting work and business upgrades combined to develop a comprehensive set of supporting standards and measures, down-to-earth do a solid job. Accounting standards in the upgrade assessment, the accounting staff to conduct accounting examinations, combined with the theory and practice, check the concept of accounting law degree, as an important factor to upgrade the standard.