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《财会通讯》组织对会计核算失真问题的探讨,切中时弊,具有很强的现实意义。分析会计核算失真的本质原因,笔者认为,决不能忽视人为的因素。任何假帐,都出自会计人员之手;任何失真会计信息,都由会计人员输出并经单位行政领导审批,可见,人的行为因素,在会计核算失真的众多原因中,处于主导地位,起决定作用,要真正从根本上解决会计核算失真问题,除了消除各种外部环境中的不利因素,改善会计工作环境外,加强对会计人员的行为研究,注意对人的管理是一个十分重要的方面。我们认为,加强对人的管理,必须采取两套措施,实行两手抓,即一手抓对人的思想政治工作教育,一手抓惩治和防范制约措施的建立与健全。在思想政治工作教育方面,主要应做好如下几点:(1) 加强对单位行政领导的会计法规教育,提高单位行政领导的会计法制意识。(2) 加强对会计人员的培训与教育,提高会计人员素质,特别是提高会计人员对会计法规的认识与理解,认真履行会计法规;并加强对会计人员职业道德的教育,强化岗位责任
It is of great practical significance for the “Accounting and Communication” organization to discuss the problems of accounting distortion and cut the current shortcomings. Analysis of the essential causes of accounting distortion, the author believes that human factors must not be ignored. Any false accounting, are from the hands of accountants; any distorted accounting information, accounting personnel output by the administrative leadership of the unit for approval, we can see that the behavior of people, accounting for many reasons for distortion, the dominant position to decide In order to truly solve the problem of accounting distortion, in addition to eliminating unfavorable factors in various external environments and improving the working environment of accounting, it is very important to strengthen the study on the behavior of accountants and pay attention to the management of people. We believe that we must take two sets of measures to strengthen the management of human beings, that is, we should grasp the education of one’s ideological and political work with one hand and the establishment and perfection of punitive and preventive measures. In ideological and political work education, the following should be done mainly as follows: (1) To strengthen the education on accounting regulations and rules of administrative leadership of the unit and raise awareness of the legal system of accounting under the leadership of the unit. (2) to strengthen the training and education of accountants, to improve the quality of accountants, in particular, to enhance accountants ’understanding and understanding of accounting rules and regulations, conscientiously perform their accounting laws and regulations, and to strengthen the education of accountants’ professional ethics and to strengthen post responsibilities