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长期以来 ,有相当多的单位领导者片面认为 :《会计法》就是规范会计人员的法律 ,似乎与己无关 ,同时指使会计人员“制假”的现象屡见不鲜 ,以致于使会计工作一度“混乱不堪”!《会计法》的修订强调了单位领导者的责任 ,加强了打击会计“制假”力度 ,一定程度上完善了内部监督制度。同时 ,加重了单位领导者的责任 ,领导者学习新的《会计法》势在必行。而如何较迅速地掌握其要旨 ,则应在思想上予以重视 ,行动上积极学习。
For a long time, quite a few leaders of the enterprises considered one-sidedly that “accounting law” is a law regulating accounting personnel and seems to have nothing to do with it. It is not uncommon for officials to instruct accounting personnel to “make fake goods” so that accounting work once was "chaotic The revision of the Accounting Law emphasizes the responsibility of the unit leaders, strengthens the fight against accounting fraud, and to some extent improves the internal supervision system. At the same time, increasing the responsibility of unit leaders, it is imperative for leaders to learn the new Accounting Law. How to grasp its essence more quickly, we should pay great attention to it and actively study it.