會計基礎工作規範探討
摘要：本文首先闡述了會計基礎工作規範的主要內容，即為4個方面:會計機構和會計人員的`基本規範；會計核算的具體要求；會計監督的基本規範；內部會計管理制度的基本規範。然後論述了會計基礎工作規範的必要性：改善經營管理、加強巨集觀調控和維護市場經濟秩序、規範會計工作秩序、提高會計工作水平和會計人員素質的需要。接著指出了當前會計基礎工作存在的問題及原因，主要問題有：會計資訊失真問題日益嚴重；單位負責人違法干預會計工作；會計人員的執法環境差，會計監督嚴重弱化；會計基礎工作和內部控制制度10分薄弱；違法手段隱蔽，不斷變化；會計工作中有法不依、違法不究的現象嚴重。而原因為：對會計基礎工作認識不足；會計人員素質不高；有意違紀；對會計管理有所放鬆。最後論文提出瞭解決問題的對策，主要有：進1步規範會計職業道德建設；切實提高會計人員素質；建立健全和完善各項管理規章制度；構建具有中國特色的會計管理新體制；適當提高會計人員工資待遇水平；優化會計環境，實行會計資訊網路化管理；加強對會計基礎工作規範化的檢查和指導；各單位要抓好會計基礎工作規範的自我控制。
關鍵詞：會計基礎工作規範；會計資訊失真；自我控制
Discuss about the accountant foundation work’s standard
Abstract: This article mainly elaborated accountant the work standard main content, is four aspects: Accountant organization and accountant person’s basic standard; Accounting specific request; Accountant supervises basic standard; Internal accountant control system basic standard. Then elaborated accountant the foundation work standard necessity: The improvement management, strengthens the macroeconomic regulation and control and the maintenance city sound economic order standard accountant the work order, enhances accountant the work level and accountant the personnel quality need. Then had pointed out current accountant the foundation work existence question and the reason, the main question includes: The question of accenting information distortion is day by day seriously, The unit people in charge illegal intervene accountant the work, Accountant personnel’s was enforcement environment is bad, accountant inspector general serious attenuation; Accountant the foundation work and the internal control system is extremely weak; The illegal method is covert, unceasingly changes, Accountant in the work breaks the law the phenomenon which, does not punish illegal activities to be serious. But the reason is: To accountant foundation work understanding insufficiency; Accountant the personnel quality is not high, Intends to violate regulations; Manages to accountant has relaxes. Finally the paper proposed solves the question counter measure, Mainly has: Further standard accountant occupational ethics construction; Practically enhances accountant the personnel quality, Establishes perfect and the perfect each management rules and regulations; Constructs accountant which has the Chinese characteristic to manage the new system; Suitably enhances accountant the personnel wages. Treatment level, Optimizes accountant the environment, implements the accounting information network management; Strengthens to accountant the foundation work standardization inspection and the instruction; Various units must pay special attention to accountant the foundation work standard the self-control.
Keywords: The accountant foundation work’s standard, Accounting information distorts,The self-control
