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中华人民共和国《会计法》第四章明确指出,会计机构、会计人员的主要职责是:“进行会计核算”;“实行会计监督……”。这是基本的法律依据。从理论上看,这似乎无甚疑义,但在实践中,会计监督即会计执法却举步维艰。改革开放前,受高度集中的计划经济模式以及财政统收统支的制约,会计人员应该对谁负责的矛盾尚不十分突出,会计核算对本单位行政领导负责,在一定程度上也就是对会计法规或是对国家负责。随着社会
Chapter 4 of the Accounting Law of the People’s Republic of China clearly states that the main responsibilities of accounting institutions and accountants are: “conducting accounting”; “practicing accounting supervision.” This is the basic legal basis. In theory, this does not seem very doubtful, but in practice, accounting supervision that accounting law enforcement is struggling. Before the reform and opening up, due to the highly centralized planned economic model and the constraints of fiscal consolidation and unification, the contradictions to which accountants should be responsible are not yet outstanding. Accounting accounting is responsible for the administrative leadership of the unit and, to a certain extent, Or responsible for the country. With the community