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强化对会计信息质量的监督检查,有效防止企业单位利用会计报表弄虚作假,确保会计报表真实客观的反映其财务状况和经营成果,切实保护国家和广大投资者的合法权益,是财政监督机构的重要职责之一。近年来,青岛市的会计信息质量核查工作,通过不断实践,不断探索,逐步摸索出一套较为科学、规范的核查工作程序和方法,取得了明显成效。在2000年的会计信息质量核查工作中,青岛市早计划、早部署、早行动,共对外贸、交通、电力等行业的112户企业单位及相应的19个社会审
Strengthen the supervision and inspection on the quality of accounting information, effectively prevent enterprises from using accounting statements to make mistakes, ensure that financial statements truly and objectively reflect their financial status and operating results, and effectively protect the lawful rights and interests of the country and the vast majority of investors. It is an important responsibility of the financial supervisory agency one. In recent years, Qingdao City, accounting information quality verification work, through continuous practice, continuous exploration, and gradually find out a set of more scientific and standardized verification procedures and methods, and achieved remarkable results. In the verification of accounting information quality in 2000, Qingdao City planned, early deployment and early action a total of 112 enterprises and units and corresponding 19 social audits in foreign trade, transportation and electricity industries