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上海西部的长宁区“十五”期间地方财政收入总量达到144亿元,比“九五”总量56亿元增长1.5倍,5年年均增速高达26%。随着区域财力不断增强,长宁区在拓展会计管理职能、强化法制意识、夯实会计基础工作、加强会计队伍建设等方面也取得了一定的成绩。但是,在会计工作领域仍存在着会计基础工作不规范、会计核算随意性大、内部控制制度不健全等问题,会计信息质量不容乐观。因此,运用科学手段,制定统一的会计信用评价体系、标准和评价方法,遏制和消除会计信息失真的现象,尤显必要。2002年,上海市财政局出台了《上海市财务会计信用等级管理试行办法》,长宁区在实施财务会计信用等级管理的过程中,进行了有益的探索,取得了一定成效。
During the “Tenth Five-Year Plan” period, the total revenue of local governments reached 14.4 billion yuan, an increase of 1.5 times that of the “1995” totaling 5.6 billion yuan, an average annual growth rate of 26% over five years. With the increasing financial resources in the region, Changning District has also made some achievements in expanding the accounting management functions, strengthening the awareness of the legal system, consolidating the basic accounting work, and strengthening the construction of the accounting team. However, there are still some problems in the field of accounting work, such as irregular accounting foundation work, large randomness of accounting, and unsound internal control system. The quality of accounting information is not optimistic. Therefore, the use of scientific methods, the development of a unified accounting credit rating system, standards and evaluation methods to curb and eliminate the phenomenon of accounting information distortion, especially necessary. In 2002, the Shanghai Municipal Bureau of Finance promulgated the “Trial Measures for Shanghai Municipality on the Administration of Credit Rating in Financial Accounting”. Changning District conducted a useful exploration in the implementation of credit rating management of financial accounting and achieved some success.