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近年来,我国企业普遍存在着会计信息失真和企业所有者资产流失的问题。究其原因,会计监督不力是一个重要原因,会计监督的职能由于企业会计人员身份问题的困扰而被弱化。那么,目前关于会计人员身份的观点有哪些呢?
In recent years, there has been a widespread problem of distortion of accounting information and loss of assets of business owners in Chinese companies. The reason is that the poor accounting supervision is an important reason. The function of accounting supervision is weakened because of the troubles of the accounting personnel of the company. So what are the current views on accounting personnel?