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针对基层组织的问题,现今已经提出并施行多种解决方法,大致可以分为两类:内部控制、立法监督。这两种方法,前者试图从基层组织内部解决问题,遵循着从微观到宏观的解决方法;后者是从立法高度来对整个行业进行规范,遵循着从宏观到微观的解决方法。本文提出了若干对策,希望通过基层问题的解决,达到促进全国会计工作规范化的目的。
Aiming at the grass-roots organizations, many solutions have been put forward and implemented so far, which can be divided into two categories: internal control and legislative supervision. These two methods, the former trying to solve the problem from within the grassroots organizations, follow the micro to macro solutions; the latter is from the legislative level to regulate the entire industry, follow the macro to micro solutions. This article puts forward a number of countermeasures, hoping to solve the grass-roots problems to achieve the purpose of promoting the standardization of accounting work throughout the country.