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我国的会计事业在制度建设、核算模式转换等方面取得了长足的发展,但贯穿于改革过程中的会计秩序整顿工作却始终未取得实质性的突破,在某些单位秩序混乱还有愈演愈烈的势头,会计信息失真,严重的财经违法违纪案件已成为令人担忧的社会问题,它不仅干扰了正常的会计工作秩序,也阻碍了会计改革和经济体制改革向纵深发展的进程。为此,建立和完善会计工作秩序已显得十分必要。
China’s accounting business has made great strides in institutional construction and conversion of accounting mode. However, the consolidation of the accounting order throughout the reform process has not yet made any substantive breakthroughs. In some units, there is still a growing trend of chaos in order The distortion of accounting information and the serious financial and economic crimes have become a worrying social issue. They not only interfere with the normal order of accounting work, but also hinder the progress of the accounting reform and economic system reform to the depth development. Therefore, establishing and perfecting the accounting work order has become very necessary.