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造成现代企业会计信息失真、会计工作秩序混乱的原因,除法制不健全、对会计工作外部监督不到位、公司治理结构不合理、单位负责人法制观念淡薄外,下面几项因素亦是其重要原因。1、内部会计监督力度不够。一些企业内部管理混乱,财务收支失控,会计基础工作薄弱,没有按国家统一的会计制度进行经济业务的会计处理,没有形成正常的会计工作秩序。其直接原因即是企业内部控制制度不健全或形同虚设。例如出纳制单、编制银行存款余额调节表,出纳一人保管现金、支票、财务专用章及法人名章等,这种做法不符合内部控制制度,没有实现不相容岗位的职权分离,容易给贪污、挪用公款等违法行为带来可乘之机。另外,还一些习惯做法导致了会计监督的弱化,例如实际会计工作中,报销程序是领导先签字同意,然后会计人员审核报销。由于会计人员的职称、职务等经济利益依附
The causes of the distortion of accounting information in modern enterprises and the disorder of accounting work include the following reasons besides the legal system is not perfect, the external supervision of accounting work is not in place, the corporate governance structure is irrational, and the legal person in charge of units is weak. . 1, internal accounting supervision is not enough. Some internal management chaos, financial income and expenditure out of control, the basic accounting work is weak, there is no unified national accounting system for economic accounting, there is no formation of a normal order of accounting work. The direct reason is that the internal control system is not perfect or non-existent. Such as cashier preparation, the preparation of bank balance adjustment table, a cashier cashier, checks, financial seal and legal person chapter, etc., this approach does not meet the internal control system, did not achieve incompatible positions separation of powers, easy to give corruption , Misappropriation of public funds and other illegal activities bring opportunity. In addition, some practices have led to the weakening of accounting supervision. For example, in actual accounting work, the reimbursement process is signed and signed by the leader, and then the accounting staff reviews the reimbursement. Due to the accounting staff’s job title, job and other economic benefits attached