會(huì)計(jì)學(xué)外文翻譯(編輯修改稿)
2025-01-09 06:20 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 topping up loophole of the accounting information distorts. At the same time, enhancing enterprise internal control system construction, displaying system restraint mechanism, reducing the opportunity of uncertainty and Establishing and perfecting enterprise internal control system Currently the root of many distorting accounting information depends on insufficient internal control system of enterprise, so that some illegal leader and accountant use the system loophole to seek the benefit for themselves. The internal control system a plex system involves various departments, various levels, various links in the enterprise, the move of people, property and substance of enterprise and also involves assignment and arrangement of right, responsibility and benefit of enterprise. Therefore, it is important to establish and perfect an effective internal control system, which can guarantee the enterprise property security and integrity, the accounting information legitimate and fair and economic work legality, and enhance the management efficiency of the Perfecting accountant supervises system, enhancing punishment 1 Establishing accounting manage system with the central of strengthening the internal management. In order to establishing a good accountant the foundation of providing the real accounting information, we should enhance internal control, formulate finance supervision and internal investigation system, perfect enterprise interior accounting system, rigorously enforce accounting main routine, perfect examination and approval system of each kind of property modity and the financial revenue and expenditure Carrying out the accountant delegate system. Currently many accountants are unable to resist the leader’s instruct and conduct to corrupt practices, mostly because their own status and treatment have a very close relation with the leader39。s opinion. Accountant delegate system may reduce the attachment of accountant to the leader, thus strengthen accountant supervise and improves the accounting information quality Chartered accountant should be developed vigorously, enterprise financial report audit verification system should be carrying out prehensively, unaudited reports are illegally. Simultaneously we should strengthen legal liability surveillance of chartered accountant, urge chartered accountant to raise their occupational ethics level and service quality, clear about legal liability of accounting information examination verification by chartered accountant, and establish concrete punishment measure for those 482 chartered accountant who is derelict of duty or violates the occupational Consummating employed qualifications system, enhancing following education, improving the accountant quality prehensively Accountant’s quality will not only affec t the effect of carrying out accounting guide line and business accounting system, but also affects t
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