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一、当前会计责任方面存在的问题 会计责任包括两层含义:第一,会计应履行的责任,包括通过会计核算向有关信息使用者提供相关,可靠信息的职责以及实施会计监督的职责。第二,对会计行为后果应承担的有关责任,包括民事责任、行政责任和刑事责任。当前,会计责任方面存在的问题有:1、会计人员的核算职能和监督职能受到一定的限制。由于会计人员从属于所在单位,其会计核算行为在很多情况下要服从领导者的意愿,也无法有效行使对单位负责人的监督。2、对会计后果承担法律责任的规定不明确。哪些人应对单位的会计信息质量承担责任,以及对于会计后果严重的,未做出相应的责任认定和处罚规定。
First, the current problems in accounting responsibility Accounting responsibility includes two meanings: First, the accountants should fulfill their responsibilities, including accounting through accounting to provide relevant and reliable information about the duties and responsibilities of accounting supervision. Second, the relevant responsibility should bear on the consequences of accounting practices, including civil liability, administrative liability and criminal liability. At present, the problems in accounting responsibility include: 1, accounting personnel accounting functions and supervision functions subject to certain restrictions. Because accountants are subordinate to their units, their accounting behavior in many cases will be subject to the wishes of the leaders, nor can they effectively exercise supervision over the unit heads. 2, the legal consequences of the accounting consequences of the provisions of the law is not clear. Who should bear the responsibility for the quality of the accounting information of the unit, and for the serious accounting consequences, did not make the corresponding responsibility to identify and penalize the provisions.