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认真贯彻《会计法》保证会计信息真实、完整
引用本文:张志刚.认真贯彻《会计法》保证会计信息真实、完整[J].河南广播电视大学学报,2001(2):14-16.
作者姓名:张志刚
作者单位:河南广播电视大学,河南,郑州,450003
摘    要:认真贯彻《会计法》,保证会计信息真实、完整,是当前会计工作的主要内容。近几年来,会计信息失真问题日益严重。单位负责人为了小团体利益或个人私利,监督机制不够健全,社会监督不力,政策的制定有时带有主观性,是造成会计信息失真的主要原因。认真学习《会计法》,切实履行法定职责,加强社会监督和内部控制,继续推行“会计委派制”,加强会计队伍建设,是保证会计信息真实、完整的重要措施。

关 键 词:《会计法》  会计信息  真实性  完整性  社会监督  内部控制  会计委派制
文章编号:1003-1448(2001)02-0014-03

TO carry out Accounting Law and ensure the reality and Completion of the accounting information
ZHANG Zhi-gang.TO carry out Accounting Law and ensure the reality and Completion of the accounting information[J].Journal of Henan Radio & TV University,2001(2):14-16.
Authors:ZHANG Zhi-gang
Abstract:To carry out Accounting Law and ensure the truth and completion of the accounting information is the major content of the accounting work in recent years, the information of the accounting is becoming lack fidelity day by day.lt is the majior reason to make the information of the accounting not to be true to the original that, for the interests of the unit and the private, the rules and regulations of the unit is not perfect the supervise of society don't do it's best,and the drafting of the policy of the unit is not objective. lt is the major measure to ensure the truth and completion of the information of the accounting, to learn Accounting Law seriously,to carry out the duty of the accountant,to enhance the supervise of society and the internal control, to keep on carrying out "The system of Accounting appointing", and to strengthen the ranks of the accountants.
Keywords:Accounting Law  The information of the accounting  Reality  Completion
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