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我国《会计法》和《会计基础工作规范》对会计基础工作都有详细规定。随着市场经济的不断发展,社会上的各种消极因素及不良风气在会计领域不断渗透,导致部分企业会计基础工作不同程度地削弱、滑坡,甚至混乱,严重影响了会计工作的正常运行和会计职能作用的有效发挥。针对当前会计基础工作存在的薄弱环节,本文提出了会计业务素质提升、完善制度、加强监管、普及会计电算化等规范化建议。
China’s “Accounting Law” and “Basic Accounting Standards” have detailed provisions of the basic accounting work. With the continuous development of market economy, various negative factors and unhealthy atmosphere in the society continue to infiltrate the accounting field. As a result, the basic accounting work of some enterprises is weakened, landslided and even chaotic to varying degrees, seriously affecting the normal operation of accounting work and accounting Function of the effective play. In view of the weaknesses in the current accounting foundation work, this paper proposes the standardization proposals such as upgrading the accounting profession, perfecting the system, strengthening supervision and popularizing computerized accounting.