论文部分内容阅读
有些企业在开展会计达标工作时,不是从改革、从整顿完善出发,而是讲形式、搞掩饰、蒙混达标。 1.“形式达标”。一些企业接到上级“达标”文件后,忙于成立班子,上报组织名单;忙于下达文件,向基层传达,忙于大会小会,宣传强调。三忙之后,就坐等验收,坐等达标了。既无自查自检,也没计划安排,更不对存在问题进行改革、整顿,满足于做表面文章,搞形式达标。 2.“掩饰达标”。一些企业把近几年来的凭证、帐簿、报表统统搬出来,填空补缺,填平补齐,搞修修补补,有的甚至不惜精力,不顾法规制度,随意更换凭证,重登帐簿,进行“化妆”,以满足达标
Some enterprises in carrying out accounting standards work, not from the reform, starting from the rectification and improvement, but to talk about the form, engage in cover up, muddle through the standard. 1. “Form of compliance.” After receiving the “compliance” documents from the higher level, some enterprises are busy with setting up their own teams and submitting them to the list of organizations. They are busy with delivering documents and communicating with grassroots units. They are busy with small meetings and publicity. Three busy, wait for acceptance, wait for the standard. Neither self-examination self-test, nor plan to plan, not to mention the existing problems of reform, rectification, content to do a superficial article, engage in formal standards. 2 “cover up compliance.” Some enterprises have moved all the vouchers, books and reports in recent years to fill vacancies, fill in vacancies, fill up vacancies, make up repairs and repairs, and some even spare no efforts in disregarding laws and regulations, arbitrarily changing certificates, re-registering books and proceeding “Make-up” to meet the standard