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我国现行监狱系统会计准则和制度是由《中华人民共和国监狱法》以及于1997年1月1日起执行的《监狱财务制度》《监狱会计制度》等重要法规共同构架而成。自形成至今,该框架对规范监狱系统会计核算,加强监狱系统财务管理起到了巨大的作用。但随着社会和环境的发展和变化,以及监狱系统财务制度在执行的过程中其本身暴露出的一些问题,使用时的效果也随之发生了变化,使得现行的监狱系统会计准则和制度呈现出不少弊端。
The current accounting system and rules of the prison system in our country are formed by the common construction of important laws and regulations such as the “Prisons Law of the People’s Republic of China” and the “prison financial system” and “prison accounting system” which were implemented on January 1, 1997. Since its formation, the framework has played a huge role in regulating the accounting of the prison system and strengthening the financial management of the prison system. However, with the social and environmental developments and changes and some problems exposed by the financial system of the prison system during its implementation, the effectiveness of its use has also changed so that the existing prison system accounting standards and systems are presented A lot of drawbacks.