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会计统管统派问题的焦点有三:一承认不承认会计人员是落实会计法的具体执法者;二统管到底管什么;三管理会计人员是否也统派。 笔者认为,会计法的精髓在于用权力制约权力,通过赋予会计人员以监督权制约单位的违法行为。《会计法》第一句中就明确指出:“保障会计人员依法行使职权”,以下还重申“对本单位实行会计监督”,“保障会计人员的职权不受侵犯”等等。这充分证明,会计监督是法律监督,不得亵渎,会计人员是会计法的具体执法者,制约单位领
The focus of the OAU’s governance is three-fold: First, it does not recognize that accounting personnel are the specific law enforcement personnel implementing accounting laws; secondly, what is the control over the second-term management; and whether the third management accountants are also unified. The author believes that the essence of accounting law lies in the use of power to restrict power by giving accountants to supervise the power control unit of illegal activities. The first sentence of the “Accounting Law” clearly states: “To ensure that accountants exercise their functions and powers in accordance with the law”, the following also reiterated “the implementation of accounting supervision of our unit”, “safeguarding the accountability of accountants are not violated,” and so on. This fully proves that accounting supervision is the legal supervision, not profane, accounting personnel is the specific law enforcement of accounting law, control unit collar