加强会计监督管理 规范单位会计行为  

Strengthening Accounting Supervision and Standardizing Accounting Acts Abstract

作　　者：吉鲁平 李刚 

机构地区：[1]张家港市财政局,江苏张家港215600

出　　处：《沙洲职业工学院学报》2004年第1期78-80,共3页Journal of Shazhou Professional Institute of Technology

摘　　要：新的经济形势给会计管理工作带来了新的挑战。由于会计人员素质不高,单位负责人法律意识不强,部分单位会计基础工作和内部控制制度薄弱,会计行为不规范等问题的存在已严重影响了会计工作的质量。为此,财政部门作为会计主管部门,应通过宣传、培训提高单位负责人的会计法律意识,指导各单位建立有效的内部控制制度,加强会计监督。坚持服务与管理并重的原则,为单位培养和输送合格的会计人员。New economic situations bring brand-new challenges to accounting management. Such existing defects as low quality accountants, low legal awareness of the person in charge, weak basic accounting work and internal controlling regulations of some units and abnormal accounting acts all have a very bad effect on the quality of accounting. As the department responsible for accounting, the Finance Department should manage to elevate the legal awareness of the person in charge of each unit, offer guidance to various units in order to establish effective internal controlling regulations and reinforce accounting supervision through training sessions and publicity. The principle of service and management should be equally maintained in order to cultivate and distribute qualified accountants.

关 键 词：会计监督 会计行为 内控制度 会计法律意识 会计责任主体 代理记帐制 

分 类 号：F231.6[经济管理—会计学]