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由于企业实行了厂长负责制,会计人员原来的“双重身份”,使企业会计监督同企业经营意图常不和谐,会计人员进退维谷,无所适从。为此,有些同志主张弱化会计监督,会计完全回归企业;也有的同志主张强化会计监督,成立国家会计局,实行委派制或实行委派企业财务监督员制度。我认为,解决这一问题的关键是如何正确认识企业会计监督的内涵。企业会计监督实际上是一种内部控制。会计内部控制掌握会计行为不超出会计原则、会计技术规程和财经制度的范围。在会计工作中“为了增进会计资料的准确性和可靠性而进行的监督方式,称为会计内部控制”(参见垄清浩、徐攻旦主编的《会计辞典》64页)。因此,我们认为企业监督应是一种会计内部控制,它是控制企业的经营状况在会计反映上的合理性、合法性和准确性,是以会计行为主体的身份而不是以国家监督者的身份行使企业内部控制的职责。那么企业经营行为,又怎样按照宏观调控意图和国家的财经方针政策实施内部监督呢?真正的内部监督不是由会计去完成,而应当由内部审计去完成。内部审计的主要任务是监督企业的生产经营活动是否按
As the company implemented the director responsibility system, the original “double identity” of accounting staff, the corporate accounting supervision and business intentions are often not harmonious, accounting staff to retreat, lose sight. For this reason, some comrades advocate the weakening of accounting supervision and the complete return of accounting to enterprises. Some comrades also advocate the strengthening of accounting supervision, the establishment of the State Accounting Bureau, the appointment system, or the appointment of a system of financial supervisors for enterprises. In my opinion, the key to solve this problem is how to correctly understand the connotation of corporate accounting supervision. Corporate accounting supervision is actually an internal control. Accounting internal control Accounting practices do not go beyond the accounting principles, accounting rules and regulations and the scope of the financial system. In the accounting work “in order to enhance the accuracy and reliability of accounting information, the supervision method is called internal control of accounting” (see “Dictionary of Accounting”, edited by Hirotsu Hirota and Xu Gongdan, p. 64). Therefore, we think that enterprise supervision should be an internal control of accounting, which is the rationality, legitimacy and accuracy of controlling the operating status of enterprises in the accounting reflection. It is based on the identity of the accounting behavior rather than the status of the national supervisor Exercise internal control of the enterprise. Then the business operations, and how in accordance with the macro-control intentions and the state’s financial guidelines and policies to implement internal supervision? Real internal oversight is not done by the accounting, but should be completed by the internal audit. The main task of internal audit is to supervise whether the production and business activities of the enterprise are met