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近几年,在企事业单位和行政单位的财务管理和会计核算工作中,由于主客观多种因素,使一些单位和部门出现了编造“假帐”的问题。这些“假帐”不仅掩盖了单位或部门经济活动的真实情况,影响到宏观经济管理和国家的财政收入,给社会主义公有财产造成不同程度的损失,而且扰乱了经济秩序,败坏了社会风气,还有个别坏人利用这些“假帐”营私舞弊,中饱私囊。可以说,假帐的危害很大。因此,对假帐进行一次治理,是当前会计战线一项重要而急迫的任务,也是国家整顿经济秩序中不可缺少的一项重要内容。要有效地治理假帐,必须首先了解假帐的概念与种类,明确假帐产生的环节与责任人,剖析编造假帐的目的和危害。只有对症下药,才能治病防患。
In recent years, in the financial management and accounting of enterprises, institutions and administrative units, some units and departments have made the issue of fabricating “false accounts” due to various factors of subjective and objective circumstances. These “false accounts” not only cover up the real situation of the economic activities of units or departments, affect the macroeconomic management and the state’s fiscal revenue, cause varying degrees of loss to socialist public property, disrupt the economic order and ruin social norms, There are a few bad guys use these “fake accounts” malpractices, full pockets. It can be said that the fake account is very harmful. Therefore, treating the fake account once is an important and urgent task for the current accounting front and an indispensable part of the state’s efforts to rectify the economic order. To effectively manage fake accounts, we must first understand the concept and types of fake accounts, clarify the links and responsible persons of fake accounts, and analyze the purpose and harm of fake accounts. Only the right medicine, to cure disease prevention.