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一、实行内部会计控制是加强会计核算,抑制会计造假行为,提高财务会计信息质量的必然要求。我国正处在社会主义市场经济体制的初期,新旧体制的转换,各种法律法规,特别是财经法规还不完善,让一些人和一些单位只注重私欲和单位小团体的利益,有章不循或无章可循,视财经法规为儿戏,大肆进行会计造假行为。要抑制和杜绝会计造假行为,首先应该尽快建立健全财经法规,其次建立健全内部会计控制制度,提高财务会计信息的质量。
First, the implementation of internal accounting control is to strengthen accounting, accounting fraud suppression behavior, improve the quality of financial accounting information inevitable requirements. Our country is in the initial stage of the socialist market economic system. The conversion of old and new systems, various laws and regulations, especially the financial and economic laws and regulations are still imperfect, so that some people and some units only focus on the desires of their own and small units, Or without rules, depending on the financial laws and regulations as a child's play, wantonly conduct accounting fraud. To suppress and eliminate accounting fraud, we must first establish and improve financial and economic laws and regulations, followed by the establishment and improvement of internal accounting control system to improve the quality of financial accounting information.