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造成地勘单位会计信息失真的原因有会计准则、制度本身的不确定性、外部环境影响和内部制度不健全 ,以及会计人员素质问题。从地勘单位内部会计核算现状分析 ,由于地勘单位性质独特和会计核算方法选择具有不确定性 ,会计核算复杂化 ,会计基础工作薄弱 ,财务管理制度不健全 ,责任会计和财务会计合体运行等造成了会计信息失真。解决的方法是 ,推进会计电算化、减少会计核算主体单元、健全统一的核算制度
The causes of accounting information distortion caused by geological survey units are the accounting standards, the uncertainty of the system itself, the external environment impact and the internal system are not perfect, and the quality of accountants. From the analysis of the status quo of internal accounting in geological exploration units, due to the unique nature of geological exploration units and the uncertainty in the choice of accounting methods, accounting complication, weak accounting foundation work, imperfect financial management system, responsibility accounting and financial accounting combined operation Caused accounting information distortion. The solution is to promote accounting computerization, reduce the main accounting unit, improve the unified accounting system