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在整个国民经济核算与管理体系中,会计居于极其重要的中枢地位,它是企业财务活动的总管,经济核算的中心,并发挥着不可替代的经济管理、控制、预测和决策作用。实践证明,经济活动越复杂,会计核算与监督就越重要。但是,会计在发挥其经济管理与控制等作用过程中,会受到来自诸多方面消极因素的影响与困扰,假账不因会计改革而消失。恰恰相反,随着经济活动的日益复杂及会计改革的逐步深入,假账的形态会越来越隐匿和复杂化,其
In the entire system of national economic accounting and management, accounting occupies an extremely important central position. It is the head of financial activities and the center of economic accounting. It plays an irreplaceable role in economic management, control, prediction and decision-making. Practice has proved that the more complicated the economic activities, the more important is the accounting and supervision. However, accounting plays its role of economic management and control in the process, will be negative factors from many aspects of the impact and distress, accounting fraud not disappear. On the contrary, with the increasingly complicated economic activities and the gradual deepening of accounting reform, the form of false accounts will become more and more concealed and complicated.