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中国在加入了世界贸易组织之后,经济发展的速度迅速的达到了空前难以想象的程度。社会经济的繁荣发展与壮大正在一步一步的驱使着我国经济系统建设以及经济市场的全面开放,这也促使了一些相关事业单位的会计系统发生了巨大的变化和新的方向。本文就事业单位的会计内部控制所出现的问题以及结合当前社会的会计体系和准则做出了诸多的研究与探讨,对具体的事宜进行了准确恰当的分析与理解,并且对重点的会计舞弊问题给予了深刻的探讨。事业单位的会计内部控制问题最为主要的就是——控制会计舞弊行为的发生和演变。就此又结合当下的社会经济体制和世界的市场经济的迅猛发展情况,不得不使得我们在这一问题上多做考虑,只要深刻实际的掌握住市场经济发展的命脉和良好的解决事业单位内部的会计体系控制问题,就能较好的将市场经济的发展进步推向一个新的高点。
After China joined the World Trade Organization, China’s economy has rapidly reached an unprecedented level of unimaginable speed. The prosperous development and growth of the social economy are driving step by step the construction of our economic system and the full opening up of the economic market. This has also led to tremendous changes and new directions in the accounting systems of some relevant institutions. This article makes a lot of researches and discussions on the problems that arise in the accounting internal control of the institutions as well as the accounting system and guidelines of the current society. It analyzes and understands the specific issues accurately and appropriately, and analyzes the key accounting fraud problems Given a profound discussion. The most important problem of the accounting internal control of institutions is to control the occurrence and evolution of accounting fraud. In this connection, the rapid development of the current social and economic system and the world market economy has forced us to give more consideration to this issue. As long as we grasp the lifeline of the market economy and solve the problems within the institutions well Accounting system control problems, will be able to better the development of the market economy to a new high.