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我国自改革开放以来,会计工作秩序不佳,会计信息失真是一个十分突出的问题,尽管中央政府和有关主管部门曾采取过各种措施,但至今收效不明显。我认为,从政府和会计工作主管部门的角度,搞好会计工作有两方面的工作要做。一是建立健全各种会计工作的法规和制度,二是要切实地将这些法规和制度贯彻下去。没有一套切实可行的法规和制度,企业无法可依或无章可循,不可能使其会计工作规范化、制度化。有了法规和制度,但如缺乏有力的贯彻措施,也不可能收到预期的效果。
Since the reform and opening up in our country, the poor order of accounting work and distortion of accounting information have become a very prominent issue. Although the Central Government and the relevant departments have taken various measures, the effect so far has not been obvious. In my opinion, from the perspective of the government and accounting department, there are two aspects to do in accounting work. First, establish and improve various accounting regulations and systems, the second is to effectively implement these laws and regulations. Without a set of practical regulations and systems, enterprises can not be followed or without rules and regulations, and it is impossible to standardize and institutionalize their accounting work. With laws and regulations, but without the strong implementation of measures, it is impossible to receive the desired results.