加强会计工作的管理和监督

Strengthen the Management and Supervision of Auountancy

“八五”期间 ,我国会计工作在法制建设、核算制度模式转换以及注册会计师事业发展等方面都取得了显著成绩 ,但是也存在不少问题 ,突出表现在核算不实、弄虚作假。本文针对会计工作中的问题 ,分析了原因 ,并提出改进的建议。

During the period of “the Eighth five year Economic plan”,our accountancy has made significant progress in aspects of legislation construction,model transition of aounts system and development of CPA career,etc..However,there are also some problems especially enbodied in false accounts information,collusion.This articee analyzes some reasons according to problems in accountancy and gives out suggestions to improve the work.