会计基础工作规范探讨

会计基础工作规范探讨
 
摘要：本文首先阐述了会计基础工作规范的主要内容，即为4个方面:会计机构和会计人员的基本规范；会计核算的具体要求；会计监督的基本规范；内部会计管理制度的基本规范。然后论述了会计基础工作规范的必要性：改善经营管理、加强宏观调控和维护市场经济秩序、规范会计工作秩序、提高会计工作水平和会计人员素质的需要。接着指出了当前会计基础工作存在的问题及原因，主要问题有：会计信息失真问题日益严重；单位负责人违法干预会计工作；会计人员的执法环境差，会计监督严重弱化；会计基础工作和内部控制制度10分薄弱；违法手段隐蔽，不断变化；会计工作中有法不依、违法不究的现象严重。而原因为：对会计基础工作认识不足；会计人员素质不高；有意违纪；对会计管理有所放松。最后提出了解决问题的对策，主要有：进1步规范会计职业道德建设；切实提高会计人员素质；建立健全和完善各项管理规章制度；构建具有中国特色的会计管理新体制；适当提高会计人员工资待遇水平；优化会计环境，实行会计信息网络化管理；加强对会计基础工作规范化的检查和指导；各单位要抓好会计基础工作规范的自我控制。

关键词：会计基础工作规范；会计信息失真；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 （科教论文网 lw.NsEac.com编辑整理）