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在世界经济高速发展的今天,市场竟争日益激烈,社会各界对公开、真实、准确的会计信息有着更为强烈的需求。由于目前众多新闻媒体都广为披露了企业界的会计信息资料严重失真问题,它已成为阻碍我国社会主义市场经济建设顺利发展的“绊脚石”。为此,我们必须重视会计监督的保障作用,大力整顿经济领域中的各种腐败现象,正确发挥财会界的监督职能,并从地位、作用、机构设置、硬件设施和队伍建设等方面着手提高会计人员的工作管理水平,进而正确显现会计资料的真实性,扭转我国的财经秩序。
With the rapid development of the world economy, the market is fiercely contested. There is a strong demand for open, true and accurate accounting information from all walks of life. Since many news media now widely disclose the serious distortion of accounting information in enterprises, it has become a “stumbling block” that hinders the smooth development of China’s socialist market economy. To this end, we must attach importance to the safeguard function of accounting supervision, vigorously rectify various corrupt phenomena in the economic field, and properly display the supervisory functions of the finance and accounting community. We should improve accounting from the perspectives of status, role, organizational structure, hardware facilities and team building Staff management level, and then correctly display the authenticity of accounting information, reverse our financial and economic order.