How To Define Accounting Responsibility

In recent years, accounting information distortion has become a stubborn disease in real economic life. The so-called "accounting information distortion" refers to accounting The information disclosed in account books and accounting statements is inconsistent with the true situation. At present, the distortion of enterprise accounting information and the improvement of the quality of accounting information are not only a problem in the financial field, but a social problem. Serious information distortion has caused the legislature. supervise Departments, investors, the public and the accounting profession have been intensely concerned and developed into a social problem. Correspondingly, how to define accounting responsibility has become a hot topic in the accounting field.

The definition of the responsibility of accounting information distortion includes: the person in charge is the accountant. responsibility The definition of the responsibility of the main body and the accountants are involved in the accounting information distortion behavior, and at the same time, it is also convenient for the supervision department to implement the accounting accountability system, which is conducive to the supervision of the person in charge of the institution to establish and perfect the internal restriction mechanism and related systems, so that the duties and powers of the related personnel of the accounting matters are clear, and the supervision system of the internal units really plays a role, so as to ensure the orderly conduct of the accounting work from the source. Secondly, the appointed unit leaders set an example, take the lead in law enforcement, create a good environment for the effective supervision of accountants, ensure the safety and integrity of assets, and ensure the authenticity of accounting information.