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《会计法》是市场经济的根本大法,对于规范和加强会计工作,保障会计人员依法行使职权,充分发挥会计工作在维护社会主义市场经济秩序、加强经济管理、提高经济效益中的作用,都有重要的现实意义。新中国《会计法》实施十五年以来,在加强会计工作,发挥会计职能等方面取得了—定成效,但在实施过程中也存着以下主要问题:假帐泛滥,会计信息失真问题非常严重;单位负责人违法干预会计工作;会计人员的执法环境差,会计监督弱化;会计基础工件和内部控制制度薄弱,同时《会计法》本身也存
The “Accounting Law” is the fundamental law of the market economy. It has the functions of standardizing and strengthening the accounting work, ensuring that accountants exercise their functions and powers in accordance with the law, and giving full play to the accounting work in maintaining the order of the socialist market economy, strengthening economic management, and enhancing economic efficiency Important practical significance. Since the implementation of the “Accounting Law” in the People’s Republic of China 15 years ago, new China has made definite achievements in strengthening the accounting work and giving full play to its accounting functions. However, the implementation of the Accounting Law of the People’s Republic of China still contains the following major problems: the falsification of accounts, the serious distortion of accounting information ; The person in charge of the unit intervened illegally in the accounting work; the law enforcement environment of accountants was poor; the supervision of accounting was weakened; the basis of accounting and the internal control system were weak; and the Accounting Law itself