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当前,会计核算失实问题已相当普遍,其手段也是五花八门。近年来虽然每年开展了财务、税收、物价大检查。各地审计、税务等部门也开展了定期不定期的检查,但被检查的仅是一小部分企业,而且带有突击性,检查内容不可能全面细致。在处理上除少数触犯刑法外,大多数采取纠正或罚款办法,对企业虚报利润等会计核算不实问题往往关注不够,过问不多,造成检查归检查,执行归执行,检查与执行“两张皮”。这些现象助长了一些人的侥幸心理,采用调整会计帐务来达到目的,加上目前社会风气给弛们提供了土壤和条件,使会计核算失实情况很难避免。原因固然是多方面的,但笔者认为其中一个重要原因,就是缺乏对企业会计报告全面、系统的审查验证。
At present, the problem of accounting inaccuracies has become quite common and its methods are varied. In recent years, although the annual financial, taxation, price inspections. Various local auditing, taxation and other departments also conducted regular and irregular inspections, but only a small number of enterprises were inspected, and with a rash, the contents of the inspection can not be comprehensive and meticulous. In addition to handling a small number of criminal law, the majority of ways to correct or penalties, corporate profits and other false accounting false positives are often not enough attention, not too much, resulting in inspection, implementation of the implementation of inspection, and the implementation of “two skin”. These phenomena have encouraged the luck of some people and adopted the adjustment of accounting affairs to achieve their goals. In addition, the current social atmosphere has provided the soil and conditions for relaxation so that the accounting errors can hardly be avoided. Although the reasons are many, but I think one of the important reasons is the lack of comprehensive and systematic review of the accounting report verified.