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加强经济管理,规范会计行为,保证会计信息质量,是我国经济工作的一项重要内容。然而目前,由于法制不尽健全、执业保护不善、监督职能弱化等原因,致使会计工作中存在不少问题,为此,笔者建议如下:1、进一步深化会计改革。在贯彻执行《会计法》和各项财务制度的过程中,各级财政部门要深入一线,研究出现的各种问题,指导和帮助企业落实执行各项制度。同时,财政部门应进一步转变会计管理职能,积极创造条件,建立与社会主义市场经济体制相适应的会计管理体制和业绩评价制度。
To strengthen economic management, standardize accounting practices and ensure the quality of accounting information is an important part of our economic work. However, at present, due to the imperfect legal system, the poor practice protection and the weak supervision function, many problems exist in the accounting work. Therefore, the author suggests the following: 1. Further deepen the accounting reform. In the process of implementing the “Accounting Law” and various financial systems, the financial departments at all levels should go deep into the front lines, study the various problems that arise, and guide and help enterprises implement the various systems. At the same time, the finance department should further change its accounting management functions and actively create conditions for establishing an accounting management system and a performance evaluation system that are compatible with the socialist market economic system.