论文部分内容阅读
真实反映会计信息,是对会计人员最起码的要求,也是领导财务工作最基本的责任。会计信息失真,微观上影响单位自身的经营和发展,宏观上可能会影响一个地区、一个行业甚至国家的决策。因此,治理会计信息失真,既是单位自身顺利开展经营活动的基本要求,也是市场经济规范化的基本要求。1、加强从业队伍建设。主要包括两个方面:一是职业道德建设。会计的职业道德是社会公德在会计工作中的具体体现,是会计人员在会计工作中应遵循的基本规范;加强会计人员的职业道德建设,是保证会计信息真实的重要前提。在市场经济条件下,会计人员的职业道德具有新的内容,要求更高。二
A true reflection of accounting information is the minimum requirement for accountants, but also the most basic responsibility for leading financial work. Accounting information distortion, micro-impact unit’s own business and development, the macro may affect a region, an industry or even the country’s decision-making. Therefore, managing the distortion of accounting information is not only the basic requirement for the unit to carry out its own business activities smoothly, but also the basic requirement of the market economy standardization. 1, to strengthen the construction of practitioners. Mainly includes two aspects: First, the construction of professional ethics. The professional ethics of accounting is the concrete manifestation of social ethics in the accounting work, which is the basic norms that accountants should follow in the accounting work. Strengthening the construction of accountants’ professional ethics is an important precondition to ensure the truth of accounting information. Under the condition of market economy, accountants’ professional ethics have new content and higher requirements. two