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一、依法办事,讲求原则。腐败的产生既有客观原因,也有主观原因;既有现实原因,也有历史原因。领导者自身的法律意识淡薄,滥用职权干扰、阻挠或左右单位会计工作,无疑是重要原因之一,但单位内部管理混乱,内部控制制度不严,会计人员没有(或不能)依法进行会计核算,发挥会计的监督职能,也是非常重要的原因。
First, work according to law, stress the principle. The emergence of corruption has both objective and subjective causes. It has both practical and historical reasons. It is undoubtedly one of the important reasons that the leader’s own legal awareness is weak and the abuse of power interfere with or obstruct or control the unit’s accounting work. However, the internal management of the unit is chaotic and the internal control system is lax, accounting personnel do not (or can not) conduct accounting according to law, To play the supervisory function of accounting is also very important reason.