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表现1 法制不健,无权有效监督1.1 会计监督意识不强对《会计法》等经济法规宣传少,一般领导和职工对会计的职能、作用、地位都认识模糊,甚或认为就只是写写算算。习惯首长监督,上级监督,而不乐意内部监督、会计监督,使会计监督的阻力增大。1.2 会计人员参政不够按《会计人员职权条例》规定,会计人员参与经济合同的签定、经济财务制度的制定、经济决策的决定不经常,多是领导决定,财会部门执行。使有些经济活动出现失误、浪费、损失而不能挽回。
Performance 1 The legal system is not healthy, and there is no right to effectively supervise 1.1. The accounting supervision is not strong enough. There is little publicity about the “Accounting Law” and other economic laws and regulations. The general leaders and employees have a vague understanding of the functions, roles, and status of accounting, and even think that it is only written and written. Count. Customary heads are supervised by supervisors at higher levels, and they are unwilling to internal supervision and accounting supervision, which increases the resistance of accounting supervision. 1.2 The accountant’s political participation is not enough According to the Regulations of the Accounting Personnel, the accounting personnel’s participation in the economic contract, the formulation of the economic and financial system, and the decision of the economic decision are not regular. Most of the decisions are made by the leader and the accounting department executes it. Make some economic activities mistakes, waste, loss and irrecoverable.