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随着社会的不断进步和经济的高速发展,会计工作越来越受到人们的重视。企业的内部控制,是利用内部控制的制约、相互关联关系,形成相互监督的方法、措施、程序,并予以系统化、规范化,使之成为一个严密的控制机制,目的是保护资产的安全、完整。但是,如果有两个以上不忠实的会计人员长期在固定的会计岗位上,二者勾结共同舞弊,由于长期不实施会计轮岗制,非重大的舞弊难以发现。近年来,经济犯罪中揭示的数字让人触目惊心。实施会计轮岗制,既是贯彻《会计基础规范》的重要举措,也是加强内部控制的重要手段。一、利于加强内部监督,防止会计人员滋生腐败现象。
With the constant progress of the society and the rapid economic development, the accounting work has drawn more and more attention. The internal control of an enterprise uses the internal control restrictions and interrelated relations to form a method, measure and procedure of mutual supervision, which is systematized and standardized so as to become a tight control mechanism with the purpose of protecting the safety and integrity of the assets . However, if more than two unfaithful accountants are permanently engaged in fixed accounting posts, the two will work in collusion and fraud, which is hard to find due to the long-term failure to implement the accounting rotation system. In recent years, the figures revealed in economic crimes have shocked one another. The implementation of the accounting rotation system is not only an important measure for implementing the “Accounting Standards”, but also an important means of strengthening internal control. First, it will help to strengthen internal supervision and prevent accountants from breeding corruption.