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在检察司法会计实践中,常常碰到“混帐不可查”或“无帐可查”的现象,使我们深感会计对法制建设的作用很重要,并希望会计能为揭露、打击和预防犯罪,以及保护公有财产物资安全发挥巨大作用。因此,笔者认为,有必要将社会主义会计定义的“管理信息论”延伸为“管理信息法制论”。延伸定义,要求会计必须与会计环境中的法制要求相适应,严格制定和执行预防与觉察并重的会计控制制度,保证会计资料的质量,保全会计档案,并在此基础上对会计对象的安全加强控制。我国社会主义法制建设是立法、执法和守法三方面的完整统一,会计作为推动这一进程的重要力量,具有无可替代的重要作用。
In the practice of procuratorate judicial accounting, we often encounter the phenomenon of “non-inspection of groceries” or “non-checking of accounts”, which makes us deeply aware that the role of accounting in the construction of legal system is very important. We hope that accounting can provide a platform for exposing, cracking down and preventing crimes , As well as to protect the security of public goods and materials play a huge role. Therefore, I think, it is necessary to extend the definition of “management information theory” of socialism to “management information law”. The definition of extension requires that accounting must be compatible with legal requirements in the accounting environment. The accounting control system should be strictly formulated and implemented to ensure the quality of accounting information and preserve the accounting records. On the basis of this, the security of accounting objects should be strengthened control. The building of China’s socialist legal system is a complete reunification of the three aspects of legislation, law enforcement and law-abiding. Accounting, as an important force for promoting this process, plays an irreplaceable and important role.