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会计监督是会计机构和会计人员依照法律的规定,通过会计手段对经济活动的合法性、合理性和有效性进行的一种监督。国有企业作为国家所有的企业,为民所有,为民负责,因此国企应当加强其会计监督机制,保持信息透明、公开。本文主要从近期曝出的国有企业人员犯罪案例分析国有企业会计监管中存在的问题,并提出相应的对策。
Accounting supervision is the accounting institutions and accounting personnel in accordance with the law, through the accounting means of economic activity legitimacy, rationality and effectiveness of a supervision. As a state-owned enterprise owned by the state, which is owned by the people and responsible to the people, state-owned enterprises should strengthen their accounting supervision mechanism and keep the information transparent and open. This article mainly analyzes the existing problems in the accounting supervision of state-owned enterprises from the crime cases of state-owned enterprises recently exposed, and puts forward corresponding countermeasures.