论文部分内容阅读
(本刊讯)为进一步做好整顿和规范财经秩序工作,加大会计信息质量检查力度,认真落实朱总理“不做假账”的指示精神,财政部于4月初启动的会计信息质量检查工作已在全国全面展开。去年,财政部组织了驻各地财政监察专员办事处对300多户企业、事业和金融单位的检查,查出了大量的会计违规问题。对此,财政部除依法进行处理外,还将检查结果以财政部公告的方式向社会进行了披露,引起了很大反响。实践证明,会计信息质量检查工作,对财政部门履行《会计法》赋予的会计监督职能,严肃财经纪律,从源头治理腐败,使企事业单位树立遵守财经法纪意识、规范财务会计行为起到了积极的促进作用。为加大会计信息质量检查力度,财政部针对当前社会热点问题,确定了今年的检查重点,并一改以往只直接组织驻各地财政监察专员办事处进行检查(各地财政部门自行组织检查)的做法,将参检组织面扩大到地方
(Benxi Information) In order to further improve the work of rectifying and standardizing the financial and economic order, increase the quality inspection of accounting information, conscientiously implement the directives of Premier Zhu and “not fake accounts,” the quality of accounting information started by the Ministry of Finance in early April, Inspection work has been carried out in full swing throughout the country. Last year, the Ministry of Finance organized inspections by more than 300 enterprises, institutions and financial units in financial supervision offices throughout the country and detected a large number of accounting irregularities. In this regard, the Ministry of Finance in addition to handling according to the law, but also the inspection results to the Ministry of Finance announced the way to the public disclosure, aroused great repercussions. Practice has proved that the inspection of the quality of accounting information, the financial sector to fulfill the accounting supervision function assigned by the “Accounting Law”, serious financial and economic discipline, from the source to deal with corruption, so that enterprises and institutions establish a sense of compliance with financial law and discipline, standardize financial accounting practices have played a positive enhancement. In order to intensify the inspection of the quality of accounting information, the Ministry of Finance has fixed the focus of this year’s inspection on the current hot issues in the society and changed the previous practice of directly inspecting the offices of financial inspectors in various places (the financial departments themselves organize inspections) , The inspection organization expanded to the local area