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自《会计法》颁布实施和《会计基础工作规范》出台以后,会计基础工作得到进一步加强,会计工作的核算与监督职能进一步得以提升、规范。但是,近年来随着经济快速发展的同时,会计基础工作达标考评审核项目停止,会计基础工作规范化管理有所削弱,出现了许多薄弱环节,突出表现为“重核算轻监督,重算账轻管理”的现象。鉴于此,笔者通过多年的会计基础管理工作实践和调查思考,现从会计基础管理工作的现状和成因分析入手,就如何进一步加强会计基础管理工作提出建议。
Since the promulgation and implementation of the Accounting Law and the promulgation of the Code of Practice for Accounting, the basic accounting work has been further strengthened and the accounting and supervisory functions of accounting work have been further enhanced and standardized. However, with the rapid economic development in recent years, the standard assessment of accounting work has stopped, the standardized management of accounting has weakened, and many weak links have emerged, highlighting as “ ”The phenomenon. In view of this, the author through many years of basic accounting management practices and investigation, from the accounting basis of the status quo and the causes of management started, on how to further strengthen the basic management of accounting advice.