資源描述:
《如何防范會計信息失真》由會員上傳分享,免費在線閱讀,更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫。
1、HowtopreventaccountinginformationfromcheatingAccountingistheenterpriseeconomicmanagementactivities,aninformationsystemisalsodealingwitheconomicinformation。Thedevelopmentofthemarketeconomy,themoreimportantaccountingwork.。Accountingindustryasakeyareaofthemarketeconomyactivitie
2、s,itsservicequalitydirectlyaffectstheoperators,investorsandsocialpublicinterests,affectstheentiresocialeconomicorder。Itisnoexaggerationtosay,theaccountingworkisanimportantcornerstoneofthesocialandeconomicbuilding.Inrecentyears,accountinginformationcheatingphenomenonoccurfreq
3、uently,suchastheabandonmentofthedomesticandinternationalthecollapseofenron,worldcommunicationswithoutexceptionoftheaccountingprofessioninanunprecedentedcreditcrisis。Thereliabilityofaccountinginformationproblemsbythewholesociety’scommonconcern.Keywords:Accountinginformationch
4、eatingAccountingsupervisionLawsPersonnelqualitytrainingAccountinginformatization1,TostrengthenaccountingsupervisionAccountingsupervisionisreferstotheaccountingandmanagementforcontinuous,systematicandcomprehensivemonitoringandregularcheck,facilitatetimelydiscoverandcorrectthe
5、accountingworkofthedeviationanderror,Possibleexistfraud,ensurethattheaccountingandaccountingmanagementofhealthy,orderlyandefficientoperation.Tostrengthenaccountingsupervision,notonlycanmaintaindisciplineoffinanceandthesocialeconomicorder、Toimprovetheaccountingbasiswork,estab
6、lishastandardizedaccountingworkorder,alsoplaysanimportantrole.A,strengthenaccountingsupervisionmustbebasedonfinancialeconomiclawsandregulationsB,establishingandperfectingtheenterpriseinternalaccountingsupervisionmechanism,strengthenaccountingsupervisionC,Clearaccountingrespo
7、nsibilitymainbody,strengthentheunitchiefresponsibilityintheaccountingsupervisionD,Strengthenthesupervisionandmanagementofaccountingpersonnel,improvetheoverallqualityofthecontingentofaccounting,isthefundamentalrequirementofstrengtheningaccountingsupervision.E,Strengthentheext
8、ernalsupervisionistheroleofsocialauditsupervisionandgovernmentsupervision,c