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会计法实施过程中,存在着“会计资料真实、完整”的法律界定不明确、会计监督职能难以有效履行、内部控制制度不健全、违反会计法的责任主体难以落实和,会计责任主体民事责任不明确等问题,为进一步发挥《会计法》的法律效力,规范会计行业,保证会计工作秩序,需要明确“会计资料真实、完整”的含义,落实单位负责人的法律责任,建立科学规范会计人员管理体制,建立健全责任主体民事法律责任制度。同时各监管部门要加强协同配合,形成会计监管合力。
In the course of implementing accounting law, there is an unclear legal definition of “accounting information is true and complete”, the accounting supervision function is difficult to effectively perform, the internal control system is not perfect, the responsibility body that violates the accounting law is difficult to implement, and the main body of accounting responsibility civil In order to further exert the legal effect of “Accounting Law”, standardize the accounting profession and ensure the order of accounting work, it is necessary to clarify the meaning of “truthfulness and completeness of accounting information”, to fulfill the legal responsibilities of the person in charge of the unit, and to establish a scientific Standardize accounting personnel management system and establish and improve civil liability system of the main body of responsibility. At the same time, the regulatory authorities should strengthen coordination and cooperation to form a joint accounting supervision.