不规范会计行为为何频发

发布时间：2018-11-21 20:37

【摘要】：正在农村集体财务会计工作中,还存在一些不规范的会计行为,从农村集体财务会计工作的实际看,不规范农村财务会计行为有多方面的原因,经笔者调研分析归纳出以下几个方面的主要原因。一、农村财务管理体制受地区经济水平影响较大农村财务管理体制是影响农村财务管理工作的重要因素之一,体制是否健全极大影响农村财务管理会计信息质量,而体制建设受地区经济发展水平影响。例如在云南省内,经济较发达的玉溪、曲靖地区,农村财务
[Abstract]:In the rural collective financial accounting work, there are still some non-standard accounting behaviors. From the reality of the rural collective financial accounting work, there are many reasons for not standardizing rural financial accounting behavior. Through investigation and analysis, the author concludes the following main reasons. First, the rural financial management system is one of the important factors that affect the rural financial management work, and whether the rural financial management system is sound or not greatly affects the quality of rural financial management accounting information. And system construction is affected by the level of regional economic development. For example, in Yunnan Province, the more developed economy of Yuxi, Qujing area, rural finance
【作者单位】：云南省广南县农村经济经营管理站;
【分类号】：F302.6

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