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目前我国总会计师的功能定位是20多年前颁布的《总会计师条例》确定的。随着我国的法律环境、经济环境、社会环境发生重大而深刻的变化,必须重新定位我国总会计师的职能。财政部等五部委联合发布《企业内部控制基本规范》及其配套指引,在促使企业防范和化解风险的同时,也给总会计师提升功能地位带来了新的契机。一、内部控制与会计管理的关系理论和实践中,内部控制与会计管理的关系十分重要,有必要做细致考察。
At present, the function of China’s chief accountant is determined by the “Chief Accountant Ordinance” promulgated more than 20 years ago. As China’s legal environment, economic environment and social environment have undergone major and profound changes, it is necessary to reposition the functions of chief accountants in our country. Five ministries and commissions such as the Ministry of Finance jointly released the “Basic Norms for Enterprise Internal Control” and its supporting guidelines. While encouraging enterprises to guard against and resolve risks, it also brought new opportunities for Chief Accountants to enhance their functional status. First, the relationship between internal control and accounting management In theory and practice, the relationship between internal control and accounting management is very important, it is necessary to do a detailed study.