會(huì )計基礎工作規范探討

畢業(yè)論文

會(huì )計基礎工作規范探討
 
摘要：本文首先闡述了會(huì )計基礎工作規范的主要內容，即為4個(gè)方面:會(huì )計機構和會(huì )計人員的基本規范；會(huì )計核算的具體要求；會(huì )計監督的基本規范；內部會(huì )計管理制度的基本規范。然后論述了會(huì )計基礎工作規范的必要性：改善經(jīng)營(yíng)管理、加強宏觀(guān)調控和維護市場(chǎng)經(jīng)濟秩序、規范會(huì )計工作秩序、提高會(huì )計工作水平和會(huì )計人員素質(zhì)的需要。接著(zhù)指出了當前會(huì )計基礎工作存在的問(wèn)題及原因，主要問(wèn)題有：會(huì )計信息失真問(wèn)題日益嚴重；單位負責人違法干預會(huì )計工作；會(huì )計人員的執法環(huán)境差，會(huì )計監督嚴重弱化；會(huì )計基礎工作和內部控制制度10分薄弱；違法手段隱蔽，不斷變化；會(huì )計工作中有法不依、違法不究的現象嚴重。而原因為：對會(huì )計基礎工作認識不足；會(huì )計人員素質(zhì)不高；有意違紀；對會(huì )計管理有所放松。最后論文提出了解決問(wèn)題的對策，主要有：進(jìn)1步規范會(huì )計職業(yè)道德建設；切實(shí)提高會(huì )計人員素質(zhì)；建立健全和完善各項管理規章制度；構建具有中國特色的會(huì )計管理新體制；適當提高會(huì )計人員工資待遇水平；優(yōu)化會(huì )計環(huán)境，實(shí)行會(huì )計信息網(wǎng)絡(luò )化管理；加強對會(huì )計基礎工作規范化的檢查和指導；各單位要抓好會(huì )計基礎工作規范的自我控制。

關(guān)鍵詞：會(huì )計基礎工作規范；會(huì )計信息失真；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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