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1、会计论文-试论完善单位内部会计监督机制(Accountingpapersonimprovingtheinternalaccountingsupervisionmechanism)ZhabeiDistrictSportsCommitteeofShanghaiGuJianpingTheTwelfthMeetingoftheNPCStandingCommitteerevisedthe"People'sRepublicofChinaaccountinglaw"clearlyestablishedinternalsupervision,so
2、cialsupervisionandsupervisionthree-in-oneaccountingsupervisionsystem,tostandardizetheaccountingbehavior,guaranteetheauthenticityandcompletenessofaccountingdocuments,improveeconomicefficiency,maintainingtheorderofsocialistmarketeconomywillplayanimportantroleintheguaran
3、tee.Amongthem,theinternalaccountingsupervisionmechanismisaunitinordertoprotectthesafetyofitsassetsandensurethattheirbusinessactivitiesareinlinewithnationallawsandregulations,improvethemanagementefficiency,aseriesofmanagementriskcontrolpurposeswithintheunit,includingth
4、epersoninchargeoftheunitandthefinancial,accountingandauditingaspectsofacleardivisionoflabor,checksandbalancesthesupervisionmechanism.Thisarticlefocusesontheimprovementoftheinternalaccountingsupervisionmechanism,inordertocontinuouslystrengthenmanagement,ensuretherights
5、ofaccountingwork,andensurethequalityofaccountinginformation.I.thepersoninchargeoftheprincipalpartoftheaccountingactTherevisedaccountinglawstipulatesthatthepersoninchargeoftheunitshallbetheprincipalresponsiblefortheaccountingbehavioroftheentity,andshallberesponsiblefor
6、thetruthfulnessandcompletenessoftheaccountingworkandtheaccountingdataoftheentity.1,earnestlyfulfilltheresponsibilitiesassignedbylaw.Thepersoninchargeoftheunittoimprovetheconsciousnessofimplementingthefinanciallawandregulations,strengthentheaccountingworkoftheunitleade
7、rship,perfectinginternalaccountingsupervisionsystem,straightenouttherelationshipbetweentheaccountingwork,ensurethattheaccountingworkinanorderlymanner,andensurethattheaccountinginformationistrueandcomplete,toensurethatthe"accountinglaw"andtheimplementationoffinancialla
8、w.2,theimplementationofstrictinternalcontrolsystem.Thepersoninchargeoftheunithastheresponsibilityandobligationtoestablishaso