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本文分析了基层行政事业单位会计信息失真的表现、产生根源,即会计管理体制不健全;收支两条线政策贯彻不到位;内外部防控机制不完善。提出改进的对策:进一步完善会计法规、准则和制度;强化会计监督体系建设,创造良好的外部环境;进一步提高会计人员素质;明确会计责任主体和责任范围,加大对违法者处罚力度。
This article analyzes the performance of accounting information distortion of administrative units in grass-roots units, resulting in the root causes, namely, the accounting management system is not perfect; the two-line policy of revenue and expenditure is not fully implemented; the internal and external prevention and control mechanisms are not perfect. Put forward the countermeasures of improvement: further improve accounting rules, regulations and systems; strengthen the construction of accounting supervision system and create a good external environment; further improve the quality of accountants; clarify the main body of accountants’ responsibilities and responsibilities and intensify penalties for offenders.