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这几年,在财务税收检查中,为什么违纪问题年年查,年年犯,而且手法翻新呢?有人认为这是受社会风气不正的影响,会计监督的阻力太大;也有人认为,是由于某些制度不适应改革的形势,新的未建立出来,以致无所遵循,造成混乱。笔者认为这些虽有一定道理,但似乎都是外因,外因要通过内因才能起作用。我无意贬低我们的会计人员。而且认为会计职业道德建设问题是必须正视的一个现实问题。过去在财务、税收检查中查出的违纪问题有很大一部分是在会计人员放松监督的情况下发生的,甚至是个别会计人员弄虚作假,执法犯法,内行作弊。企业的一切财务收支,都得通过会计人员才能报销入帐。毫无疑问,哪个单位的财务会计人员职业道德高尚,公正无私,敢于监督,哪个单位就不会或者很少发生违纪问题。诚然,在我们会计队伍中,有不少勤勤恳恳、任劳任怨、公正无私、以党和人民的事业为重的好同志,他们是我们
In the past few years, during the examination of financial taxes, why discipline problems were investigated year after year and committed every year, and the tactics were renovated? Some people think that this is influenced by the unhealthy social situation and the resistance of accounting supervision is too great. Some people think that due to Some systems are not suited to the situation of reform and new ones have not been established so that they have not been followed and caused chaos. Although I think these are reasonable, they all seem to be external causes. External causes can only work through internal causes. I do not mean to belittle our accountants. Moreover, it holds that the problem of accounting professional ethics construction is a realistic problem that must be addressed. In the past in the financial, tax inspection found that a large part of discipline violations occurred under the supervision of accounting personnel to relax, and even individual accounting fraud, law enforcement, cheat. All financial revenues and expenditures of enterprises, have to accountant can reimbursement. There is no doubt that which unit of financial and accounting staff of high ethics, impartiality, dare to supervise, which unit will not or rarely violate discipline issues. It is true that in our accounting team, there are many good comrades who are diligent, hard working, fair and selfless, take the cause of the party and the people as their priority, and they are our