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在财政部统一制定,并颁发了符合国际惯例的“两则”、“两制”之后,已为我国各类 企业会计人员提供了一套系统的业务处理标准和方法体系。但从我国会计实务界的现状来看,却是不能令人满意的。会计行为五花八门,假帐、假帐表、假凭证、假会计泛滥成灾,不仅造成了国家财政收入的大量流失,而且也引发了社会信用危机和经济过程的混乱。 通过社会审计,发现各类企业异态纷呈的会计行为,大致可分为以下类型:
After the Ministry of Finance formulated and issued the “two systems” and “two systems” in line with international practice, it has provided a set of systematic standards and methods for business accounting for various types of enterprise accountants in our country. However, from the current situation of China’s accounting practice, it is unsatisfactory. The wide variety of accounting practices, such as fake accounting, fake accounting, fake documents and fake accounting, has caused not only a massive loss of state revenue but also chaos in the social credit crisis and economic processes. Through social audits, found that various types of enterprises with different forms of accounting behavior can be broadly divided into the following types: