会计论文-试论完善单位内部会计监督机制(Accounting papers on improving the internal accounting supervision mechanism).docVIP
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会计论文-试论完善单位内部会计监督机制(Accounting papers on improving the internal accounting supervision mechanism)
会计论文-试论完善单位内部会计监督机制(Accounting papers on improving the internal accounting supervision mechanism)
Zhabei District Sports Committee of Shanghai Gu Jianping
The Twelfth Meeting of the NPC Standing Committee revised the Peoples Republic of China accounting law clearly established internal supervision, social supervision and supervision three-in-one accounting supervision system, to standardize the accounting behavior, guarantee the authenticity and completeness of accounting documents, improve economic efficiency, maintaining the order of socialist market economy will play an important role in the guarantee. Among them, the internal accounting supervision mechanism is a unit in order to protect the safety of its assets and ensure that their business activities are in line with national laws and regulations, improve the management efficiency, a series of management risk control purposes within the unit, including the person in charge of the unit and the financial, accounting and auditing aspects of a clear division of labor, checks and balances the supervision mechanism. This article focuses on the improvement of the internal accounting supervision mechanism, in order to continuously strengthen management, ensure the rights of accounting work, and ensure the quality of accounting information.
I. the person in charge of the principal part of the accounting act
The revised accounting law stipulates that the person in charge of the unit shall be the principal responsible for the accounting behavior of the entity, and shall be responsible for the truthfulness and completeness of the accounting work and the accounting data of the entity.
1, earnestly fulfill the responsibilities assigned by law. The person in charge of the unit to improve the consciousness of implementing the financial law and regulations, strengthen the accounting work of the unit leadership, perfecting internal accounting supervision system, straighten out the relationship between the accounting work, ensu
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