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党的十四大提出,建立和完善社会主义市场经济体制。新的经济体制的建立,要求有一套行之有效的会计核算、会计监督体系。为此,财政部颁发了“会计准则”、“财务通则”,修订了《会计法》,这对贯彻会计核算原则和会计监督提出了更加严格的要求。 一、强化会计核算和会计监督的必要性 在社会主义市场经济新形势下,强化会计核算、会计监督,维护投资者权益和债权人的权益,加强企事业单位内部管理,防止国有资产流失,是会计工作一项神圣职责。但由于受会计环境的影响,会计核算不规范,内部财务管理制度不健全,会计监督体系不完善,违法违纪现象较为突出,给国家经济造成较大损失。当前,会计核算、会计监督主要存在两个问题:
The 14th CPC National Congress proposed and established and perfected the socialist market economic system. The establishment of a new economic system requires an effective accounting and accounting supervision system. To this end, the Ministry of Finance issued “Accounting Standards” and “General Rules of Finance” and revised the “Accounting Law”, which sets more stringent requirements for carrying out the accounting principles and accounting supervision. I. The Necessity of Strengthening Accounting and Accounting Supervision Under the new situation of socialist market economy, it is necessary to strengthen accounting and accounting supervision, safeguard the rights and interests of investors and creditors, strengthen the internal management of enterprises and institutions and prevent the loss of state assets, Work a sacred duty. However, due to the influence of accounting environment, accounting irregularities, the internal financial management system is not perfect, the accounting supervision system is not perfect, the phenomenon of law and discipline is more prominent, causing greater losses to the national economy. At present, there are mainly two problems in accounting and accounting supervision: