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随着市场经济的日益深入发展,会计业务也越来越复杂,会计信息使用者对披露信息的真实性、完整性的要求也就越来越高了。新修订《会计法》主要宗旨是从法律角度遏制和解决当前会计信息严重失真的问题,进一步规范会计行为,保证会计信息真实性、完整性。它强调了加强会计监督职能,强调建立、健全各单位的内部会计监督制度,内部制约机构。明确会计人员、单位负责
With the deepening of the market economy, accounting business is also more and more complex, accounting information users to the authenticity of the disclosure of information, the integrity requirements are also getting higher and higher. The main purpose of the newly revised “Accounting Law” is to curb and solve the serious distortion of accounting information from a legal point of view, to further standardize accounting practices and ensure the authenticity and completeness of accounting information. It emphasized the strengthening of the accounting supervision function, emphasizing the establishment and improvement of the internal accounting supervision system of all units and the internal control agencies. Clear accountants, units responsible