| 中小单位会计基础工作的问题与对策 |
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| 引用本文： | 谢云天,李强,任立英.中小单位会计基础工作的问题与对策[J].河北北方学院学报(社会科学版),2011,27(2):72-74. |
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| 作者姓名： | 谢云天 李强 任立英 |
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| 作者单位： | 1. 河北北方学院财务处,河北张家口,075000
2. 张家口张垣会计师事务所有限责任公司,河北张家口,075000 |
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| 基金项目： | 河北省教育厅高等学校科研计划项目 |
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| 摘 要： | 目前中小单位会计基础工作主要存在会计核算基础资料不实、记账凭证填制不规范、会计账薄设置与登记不规范、账务处理随意性大、会计交接手续不严密、会计档案保管不善等问题。管理当局会计责任意识淡薄、会计人员的综合素质有待提高、外部监管力度不够是导致以上问题的主要原因。改进和完善中小单位会计基础工作应当采取提高管理当局会计责任意识、努力提高会计人员的综合素质、进一步完善内部会计控制制度以及加大会计执法力度等对策。
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| 关 键 词： | 中小单位 会计基础工作 问题 原因 对策 |
Problems of Basic Accounting Work in Medium and Small Units and Countermeasures |
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| XIE Yun-tian,LI Qiang,REN Li-ying.Problems of Basic Accounting Work in Medium and Small Units and Countermeasures[J].Journal of Hebei North University,2011,27(2):72-74. |
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| Authors: | XIE Yun-tian LI Qiang REN Li-ying |
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| Institution: | XIE Yun-tian1,LI Qiang2,REN Li-ying2(1.Finance Department,Hebei North University,Zhangjiakou,Hebei 075000,China,2.Zhangyuan Certified Public Accountants,Co.Ltd.,China) |
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| Abstract: | At present,in the basic accounting work of medium-sized and small Units,there are some problems,such as false basic materials,irregular writing of accounting voucher,nonstandard account book in establishment and registration,arbitrary accounting treatments,imprecise accounting hand-over procedures,and imperfect archive keeping.The article thinks that it is the weak consciousness of administrative authorities,the lowness of the accountants' overall quality,and inadequate external supervision that cause these... |
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| Keywords: | medium-sized and small Units basic accounting work problems reasons countermeasures |
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