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党的十六大作出健全现代市场经济社会信用体系的部署后,进一步加快会计信用体系建设已成为会计改革与会计管理面临的重要课题。近年来,一些地方财政部门对会计信用体系建设进行了有益探索,试行了财务会计信用等级评价制度,取得了一定进展。试点情况表明,对企业财务会计情况作出评价并公示,有利于督促企业依法规范会计秩序和做好会计工作,有利于提高会计信息质量和行业公信力。最近,我们对上海、山东等地开展财务会计信用等级评价制度情况进行了调研,有关情况介绍如下。
After the 16th National Congress of the CPC has completed the deployment of a modern market economy and social credit system, further acceleration of the construction of the accounting credit system has become an important issue facing accounting reform and accounting management. In recent years, some local financial departments conducted a useful exploration on the construction of the accounting credit system, and tried out a system to evaluate the credit rating of financial accounting, and made some progress. The pilot shows that the evaluation and publicity of the financial accounting of the enterprise is conducive to urge enterprises to regulate the accounting system according to law and do a good job in accounting work, which helps to improve the quality of accounting information and industry credibility. Recently, we conducted research on the system of credit rating of financial accounting in Shanghai, Shandong and other places. The relevant information is as follows.