论文部分内容阅读
会计担负着核算和监督的职能,从近几年的审计情况看,一些单位会计资料失实,违规违纪现象严重,会计职能明显减弱,任其发展下去,后果令人担忧。其主要表现:一是会计人员依法行使职权得不到
Accounting is responsible for the accounting and supervision functions. According to the auditing situation in recent years, accounting information of some units is untrue. The phenomenon of violation of discipline and discipline is serious and the accounting functions are obviously weakened. Its main manifestations: First, accounting staff can not exercise their powers according to law