资源描述:
《浅谈会计信息质量工作存在问题的问题及对策》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、浅谈会计信息质量工作存在问题的问题及对策()Inrecentyears,inordertofurtherimplementthe^accountinglawz/,earnestlyimplementtheaccountingsupervisionandmanagementresponsibilitiesofthefinancialsector,accountingbehavior,solidaccountingworkfoundation,improveaccountingmanagementlevel,furthe
2、rrectifytheeconomicorder,promotethehealthyandorderlydevelopmentofeconomyandsociety,inaccordancewithprovincialandmunicipalunifiedarrangement,combinedwiththeactual,maketheaccountinginformationqualityinspectiontheprogrammeofwork,promptlyissuedanoticeofinspection,i
3、nclosecooperationwithrelevantunits,deployedbackboneinspectiongroup,thequalityofaccountinginformationtoconductacomprehensiveinspection.Fromtheinspectionresults,theaccountinglawsandregulationshavebeenbetterimplemented,internalcontrolsystemisrelativelyperfect,fina
4、ncialmanagementmorestandardized,thequalityofaccountinginformationandaccountingfirmshavebeengreatlyimproved.Butatthesametime,italsoreflectssomephenomenaandproblemsthatcannotbeignored,andneedsfurthercorrectionandimprovement・Thisarticleexaminestheproblemsfoundinth
5、eworkandtheanalysisofthecauses,anddiscusseshowtofurtherimprovethequalityofaccountinginformation,talkaboutsuperficialviews.I.problemsexistinginthequalityofcurrentaccountinginformationInrecentyears,agreatdealofworkhasbeendoneinaccountingmanagementandfinancialinsp
6、ectionandsupervision,andsomeachievementshavebeenachieved.Thedistortionofaccountinginformationqualityhasbeeneffectivelycurbed.However,inspectionresultsshowthatsomeunitsinthefinancialmanagement,therearestillbasicaccountingworkisrelativelyweak,imperfectinternalcon
7、trolsystem,accountingandmanagementisnotstandardized,specificallyinthefollowingareas:(1)asmallnumberofenterprisesandunitsfailtocarryoutaccountingcalculationinaccordaneewiththeunifiedaccountingsystemofthestate・(two)individualdepartmentsandunitsWuprocessinginviola
8、tionofthefinancialaccountingsystemintheaccounting,squeezeastallcost,randomwriteofforincreasethecost,accordingtotheneedsofanyincreaseordecreaseinprofits,taxevasion.Individual