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众所周知,财政部门作为宏观调控的部门,既具有财政服务的职能,同时还兼具监督的职能。新《会计法》也明确规定了企业单位的财政部门主管会计工作的职责。可以说贯彻《会计法》是政府赋予单位财政部门的一项重要职能。那么,如何依据《会计法》相关规定强化财务的监督力度呢?本文笔者结合实践工作经验,从完企业财务监管的概念,强化财务人员的职业素养是保障,建账监管要做到法治化,加强法制建设,保障财务监督,加大外部监管的力度等五个方面加以分析:
As we all know, the financial sector as a macro-control department, both with financial services functions, but also both supervisory functions. The new “Accounting Law” also clearly stipulates the responsibility of the financial department of the enterprise unit in charge of accounting work. It can be said that the implementation of the “Accounting Law” is an important function that the government gives to the unit’s financial department. So, how to strengthen financial supervision according to the relevant provisions of “Accounting Law”? In this paper, combined with practical work experience, after completing the concept of corporate financial supervision, strengthening the professional qualifications of financial staff is to protect the construction of the custody of the rule of law should be done, Strengthen legal system construction, ensure financial supervision, and increase the intensity of external supervision. Five aspects should be analyzed: