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新《会计法》明确规定,单位负责人对本单位的会计工作和会计资料的真实性和完整性负责。单位负责人作为本单位会计工作的第一负责人,应当如何履行《会计法》所赋予的职责,关键是要建立健全一套行之有效的内部控制制度。《会计法》明确单位负责人为会计责任主体,并不是要求单位负责人事必躬亲,直接代替会计人员办理会计事务,而是应当建立健全有效的内部控制制度,明确会计人员的职责权限、工作规程和纪律要求,切实制定并有效执行企业内部控制制度,使《会计法》的
The new “Accounting Law” clearly stipulates that the unit responsible for the accounting and accounting information of the unit responsible for the authenticity and integrity. As the first person in charge of the accounting work of the unit responsible person, how to fulfill the duties assigned by “Accounting Law”? The key is to establish and perfect a set of effective internal control system. It is not a matter of requiring the person in charge of the unit to be a hand in hand and to directly replace the accountants for handling the accounting affairs. Instead, a sound and effective internal control system should be established to clarify the functions and powers, working procedures and discipline of accountants Requirements, earnestly formulate and effectively implement the internal control system so that “Accounting Law”