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我国在经济转轨过程中,呈现出经济形式和利益主体多样性的格局,这种格局一方面调动了不同部门、单位和企业的积极性,促进了我国经济的发展, 另一方面也引发了一些深层次的管理矛盾。表现在会计工作上的是一些部门和单位受利益驱动,违规违法、弄虚作假, 造成会计工作秩序混乱,会计信息失真, 严重影响了投资人、债权人及社会公众的利益,同时也阻碍国家宏观调控和管理的正常进行。因此,必须以加快法律法规体系建设、建立健全单位内部监督机制、加强外部监督、加强单位负责人的会计监督责任,培养高素质的会计人员等几个方面着手,力图实现真正意义上的会计监督。
In the process of economic transition, our country has shown a pattern of economic forms and diversity of stakeholders. On the one hand, this pattern has mobilized the enthusiasm of different departments, units and enterprises, promoted the development of our economy, and on the other hand, led to some deep The level of management contradictions. The performance of accounting work is that some departments and units are driven by interests, violating laws and committing frauds, causing chaos in accounting work and distortion of accounting information, seriously affecting the interests of investors, creditors and the public as well as hindering the country’s macro-control and The normal management. Therefore, we must try our best to speed up the construction of laws, regulations and systems, establish and improve the internal supervision mechanism of units, strengthen the external supervision, strengthen the accounting supervision responsibility of unit heads, and cultivate high-quality accounting personnel. .