浅谈我区会计基础工作规范化的必要性

会计基础工作是会计工作的基础环节,它影响到会计资料使用者及时了解和有效利用会计资料的合法权益,加强宏观调控、改善经营管理、防范经营风险等方面功能作用的发挥;影响到利益相关者的利益分配和社会资源的合理配置,进而影响到整个社会经济秩序的顺利运行。这就要求我们必须加强会计基础工作,保证其提供的会计资料真实、完整,能为各利益关系者普遍认同和接受,这是维护社会经济秩序正常运转的客观需要,也是提高会计人员素质的需要。

On Normalization of Accountancy

Accountancy is an important managerial work. The fundamental work of the accountants is the key link of accountancy. It has affected the legal right of accountants' knowing and using the accounting data promptly and efficiently. It has affected the chief function of accounting data in strengthening macro-control, improving management and avoiding the risks. It has influenced the distribution of interest among its users and the allocation of social resources. It has also influenced the smooth operating of public economic order. Therefore, it requires that we should reinforce the fundamental work of accountants and make sure that it offers the real, complete accounting data which can be generally approved and accepted. This is not only the basic need of maintaining the public economic order, but also the need of improving the quality of the accountants.