中国国土资源经济
中國國土資源經濟
중국국토자원경제
NATURAL RESOURSE ECONOMICS OF CHINA
2013年
5期
68-70
,共3页
杜海娥%靳贝贝%董志祥%徐克广
杜海娥%靳貝貝%董誌祥%徐剋廣
두해아%근패패%동지상%서극엄
会计核算质量%提高%方法%国土资源系统%基层单位
會計覈算質量%提高%方法%國土資源繫統%基層單位
회계핵산질량%제고%방법%국토자원계통%기층단위
the accounting quality%improvement methods%land and resources system%grass-roots unit
经济越发展,会计越重要,提供准确会计信息更重要.会计信息公信力依赖于会计核算质量高低,会计核算质量直接关系到基层单位财会工作的成效和依法理财目标的实现.结合国土资源系统的实际情况,就如何提高基层单位会计核算质量提出如下建议:(1)以人为本,努力提高财会人员的综合素质;(2)建立和修订财务内部控制制度,防范财务风险;(3)依法理财,规范会计核算;(4)定期或不定期检查财务内部控制制度执行情况;(5)正确理解掌握预算数据与会计数据之间的关系.
經濟越髮展,會計越重要,提供準確會計信息更重要.會計信息公信力依賴于會計覈算質量高低,會計覈算質量直接關繫到基層單位財會工作的成效和依法理財目標的實現.結閤國土資源繫統的實際情況,就如何提高基層單位會計覈算質量提齣如下建議:(1)以人為本,努力提高財會人員的綜閤素質;(2)建立和脩訂財務內部控製製度,防範財務風險;(3)依法理財,規範會計覈算;(4)定期或不定期檢查財務內部控製製度執行情況;(5)正確理解掌握預算數據與會計數據之間的關繫.
경제월발전,회계월중요,제공준학회계신식경중요.회계신식공신력의뢰우회계핵산질량고저,회계핵산질량직접관계도기층단위재회공작적성효화의법리재목표적실현.결합국토자원계통적실제정황,취여하제고기층단위회계핵산질량제출여하건의:(1)이인위본,노력제고재회인원적종합소질;(2)건립화수정재무내부공제제도,방범재무풍험;(3)의법리재,규범회계핵산;(4)정기혹불정기검사재무내부공제제도집행정황;(5)정학리해장악예산수거여회계수거지간적관계.
@@@@This paper argues that accounting information credibility relies on accounting quality, and the quality of accounting audit relates directly to the effectiveness of accounting work of grass-roots units and the realization of the goals of financial management in accordance with the law. In line with the actual situation, this paper suggests some ways for improving the quality of accounting of grass-root units, these include: putting people first and striving to improve the comprehensive quality of accounting personnel;establishing and revising financial internal control system so as to guard financial risk; financing in accordance with the law and standardizing the work of accounting check; regularly or irregularly checking the performance of financial internal control system;correctly understanding and grasping the relationship between the budget data and the accounting data.
