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一、问题 (一)会计行为偏离法制轨道。少数企业无视国家法律和规定,置国家、集体、社会公众利益于不顾,或为小团体利益、或为本单位职工谋福利、或功利思想见怪、或私欲膨胀,以权代法,为所欲为,给国家和社会造成重大的损失。具体表现在: 1、单位领导法律意识差。1995年湖北省组织《会计法》执法大检查,检查中发现,某县有70％以上的单位领导根本不知道有《会计法》,其余尽管晓得,但问其内容则茫然不知,只有极个别的单位负责人对此有较为全面的了解和掌握。 2、本位主义,小团体主义,功利主义思想作怪。任期
First, the problem (A) accounting deviation from the legal track. A small number of enterprises, ignoring state laws and regulations, disregard the interests of the state, the collective and the public, or for the interests of small groups, or seek benefits for the staff and workers of the unit, Country and society caused heavy losses. Specific performance: 1, the unit leadership legal awareness is poor. In 1995, Hubei Province organized the Large Enforcement Inspection of the Accounting Law. During the inspection, over 70% of the units in a certain county did not know the “Accounting Law” at all and although the rest knew it, The unit responsible for this have a more comprehensive understanding and mastery. 2, the standardism, small group doctrine, utilitarianism mischief. term of office