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目前《会计法》制度仍存很多缺陷和不足。本文在分析不足的基础上,提出从四个方面加以完善:明确《会计法》的立法思路;尽快拟定《会计法实施细则》;建立健全内部控制制度,完善外部监督;加强会计队伍建设,提高会计人员的整体素质;加大执法监督检查力度。
At present, there are still many defects and deficiencies in the “Accounting Law” system. Based on the inadequate analysis, this article proposes to improve from four aspects: to clarify the legislative ideas of “Accounting Law”; to formulate the Detailed Rules for the Implementation of Accounting Law as soon as possible; to establish and perfect the internal control system and improve the external supervision; to strengthen the construction of accounting teams The overall quality of accountants; increase supervision and inspection of law enforcement efforts.