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文章就目前中小企业会计工作中普遍存在的假帐现象、基础工作薄弱等影响会计执业环境和执业质量的因素进行剖析。针对政府有关行政部门乏力、脱节 ,中小企业改革不配套 ,会计队伍建设薄弱等提出了若干对策。建议政府从法治、监控、服务、教育方面大力介入 ,企业从选、配、评、储方面管好会计人员 ,会计人员从自身职业道德、政策业务水平、观念改变入手 ,共同为创造一个完善的执业环境而努力
The article analyzes the factors that affect the accounting practice environment and practice quality, such as the false accounting phenomenon and the weak foundation work, which exist in the accounting work of SMEs at present. Some countermeasures were put forward, such as the weakness of the relevant administrative departments of the government, the disjunction, the lack of support for the reform of the SMEs, and the weakening of the accounting team building. It is suggested that the government energetically intervene in the rule of law, monitoring, service and education. Enterprises should manage accounting personnel and personnel from their professional ethics, policy and business standards and concepts in order to create a sound Practice environment and work hard