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會(huì)計(jì)基礎(chǔ)工作規(guī)范探討
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會(huì)計(jì)基礎(chǔ)工作規(guī)范探討
摘要：本文首先闡述了會(huì)計(jì)基礎(chǔ)工作規(guī)范的主要內(nèi)容，即為4個(gè)方面:會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員的基本規(guī)范；會(huì)計(jì)核算的具體要求；會(huì)計(jì)監(jiān)督的基本規(guī)范；內(nèi)部會(huì)計(jì)管理制度的基本規(guī)范。然后論述了會(huì)計(jì)基礎(chǔ)工作規(guī)范的必要性：改善經(jīng)營(yíng)管理、加強(qiáng)宏觀調(diào)控和維護(hù)市場(chǎng)經(jīng)濟(jì)秩序、規(guī)范會(huì)計(jì)工作秩序、提高會(huì)計(jì)工作水平和會(huì)計(jì)人員素質(zhì)的需要。接著指出了當(dāng)前會(huì)計(jì)基礎(chǔ)工作存在的問題及原因，主要問題有：會(huì)計(jì)信息失真問題日益嚴(yán)重；單位負(fù)責(zé)人違法干預(yù)會(huì)計(jì)工作；會(huì)計(jì)人員的執(zhí)法環(huán)境差，會(huì)計(jì)監(jiān)督嚴(yán)重弱化；會(huì)計(jì)基礎(chǔ)工作和內(nèi)部控制制度10分薄弱；違法手段隱蔽，不斷變化；會(huì)計(jì)工作中有法不依、違法不究的現(xiàn)象嚴(yán)重。而原因?yàn)椋簩?duì)會(huì)計(jì)基礎(chǔ)工作認(rèn)識(shí)不足；會(huì)計(jì)人員素質(zhì)不高；有意違紀(jì)；對(duì)會(huì)計(jì)管理有所放松。最后論文提出了解決問題的對(duì)策，主要有：進(jìn)1步規(guī)范會(huì)計(jì)職業(yè)道德建設(shè)；切實(shí)提高會(huì)計(jì)人員素質(zhì)；建立健全和完善各項(xiàng)管理規(guī)章制度；構(gòu)建具有中國特色的會(huì)計(jì)管理新體制；適當(dāng)提高會(huì)計(jì)人員工資待遇水平；優(yōu)化會(huì)計(jì)環(huán)境，實(shí)行會(huì)計(jì)信息網(wǎng)絡(luò)化管理；加強(qiáng)對(duì)會(huì)計(jì)基礎(chǔ)工作規(guī)范化的檢查和指導(dǎo)；各單位要抓好會(huì)計(jì)基礎(chǔ)工作規(guī)范的自我控制。
關(guān)鍵詞：會(huì)計(jì)基礎(chǔ)工作規(guī)范；會(huì)計(jì)信息失真；自我控制
Discuss about the accountant foundation work’s standard
Abstract: This article mainly elaborated accountant the work standard main content, is four aspects: Accountant organization and accountant person’s basic standard; Accounting specific request; Accountant supervises basic standard; Internal accountant control system basic standard. Then elaborated accountant the foundation work standard necessity: The improvement management, strengthens the macroeconomic regulation and control and the maintenance city sound economic order standard accountant the work order, enhances accountant the work level and accountant the personnel quality need. Then had pointed out current accountant the foundation work existence question and the reason, the main question includes: The question of accenting information distortion is day by day seriously, The unit people in charge illegal intervene accountant the work, Accountant personnel’s was enforcement environment is bad, accountant inspector general serious attenuation; Accountant the foundation work and the internal control system is extremely weak; The illegal method is covert, unceasingly changes, Accountant in the work breaks the law the phenomenon which, does not punish illegal activities to be serious. But the reason is: To accountant foundation work understanding insufficiency; Accountant the personnel quality is not high, Intends to violate regulations; Manages to accountant has relaxes. Finally the paper proposed solves the question counter measure, Mainly has: Further standard accountant occupational ethics construction; Practically enhances accountant the personnel quality, Establishes perfect and the perfect each management rules and regulations; Constructs accountant which has the Chinese characteristic to manage the new system; Suitably enhances accountant the personnel wages. Treatment level, Optimizes accountant the environment, implements the accounting information network management; Strengthens to accountant the foundation work standardization inspection and the instruction; Various units must pay special attention to accountant the foundation work standard the self-control.
Keywords: The accountant foundation work’s standard, Accounting information distorts,The self-control
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