财务英语,谁会?

来源:百度知道 编辑:UC知道 时间:2024/06/05 17:10:11
[摘要]:本文首先描述了原《会计法》和新《会计法》中对会计行为责任主体规定的不同,然后从单位负责人应尽的职责;单位负责人经营管理的范围;单位负责人对会计人员的人事任免权;单位负责人在会计报告上签字的责任等四个方面分析了确定单位负责人对会计行为负责的原因。然后从整个社会的角度分析了由单位负责人对会计行为负责的重要现实意义。最后提出了具体贯彻执行这一规定的若干建议。主要有:加大《会计法》普法力度;提高单位负责人的会计知识;明确责任,加强内部控制。
关键词: 确立 单位负责人 会计行为责任主体 思考

Abstract : This paper first describes the original "method of accounting" and the new "accounting" on accounting practices of the main responsibilities of different, then from the people responsible for her duties; people responsible for the operations and management; people responsible for the accounting staff power to hire and fire personnel; unit in charge of the accounting report signatory to the responsibility of four people responsible for determining the accounting practices of the original charge due. Then from the perspective of the whole community of people from the units responsible for the accounting practices of the important practical significance. Finally, the concrete implementation of this provision to some of its recommendations. They mainly include : increasing the "method of accounting" law popularization efforts; The upgrading of units responsible for the accounting knowledge; Clear responsibilities and strengthen internal controls.