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由于会计的基本职能可分为会计的核算职能和监督职能。因此,会计内部控制法律责任也应当分为会计内部核算法律责任和会计内部监督法律责任。本文结合笔者自身从事会计工作的实践与我国现行《会计法》的规定和实施情况,就新形势下我国内部会计控制监督立法的完善问题,做初步的研究与探讨。
As the basic functions of accounting can be divided into accounting and accounting functions of accounting supervision. Therefore, the legal responsibility of accounting internal control should also be divided into accounting internal accounting legal responsibility and accounting internal oversight legal responsibility. Based on the author’s own practice in accounting work and the provisions and implementation of the current Accounting Law in our country, this paper makes a preliminary study and discussion on the perfection of the internal accounting control and supervision legislation under the new situation.