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近几年来,为贯彻落实《会计法》,财政部在全国范围内开展了以检查企业、单位会计报表质量和会计师事务所审计质量为主要内容的会计信息质量检查工作,取得了显著成效,并在社会上引起广泛关注。这项工作是今后各级财政部门作为执法主体的一项长期的重要任务,也是所有企业、单位和会计师事务所等中介机构都有可能作为被检查对象所要面对的情况。因此,认真总结和探索会计信息质量检查的有关问题,有利于进一步指导会计信息质量检查实践,切实提高企业、单位会计信息质量。一、开展会计信息质量检查,是整顿和规范市场经济秩序的一项长期而艰巨的工作
In recent years, in order to implement the “Accounting Law,” the Ministry of Finance has conducted nationwide inspection of the quality of accounting information with the main contents of examining the quality of auditing of enterprises, units and accounting firms and has achieved remarkable results. In the community caused widespread concern. This work is a long-term and important task for the financial departments at various levels in the future as the subject of law enforcement, and it is also possible for all enterprises, units and intermediaries such as accounting firms to face the situation to be inspected. Therefore, conscientiously sum up and explore the relevant issues of accounting information quality inspection is conducive to further guide the practice of accounting information quality inspection, and effectively improve the quality of accounting information of enterprises and units. I. Carrying out the quality inspection of accounting information is a long-term and arduous task of rectifying and standardizing the market economic order