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随着我国社会主义市场经济建设的不断发展和完善,现代企业管理制度得到了更大范围的普及,越来越多的企业意识到会计监督工作之于经营管理的重要意义。由于受到传统管理理念的影响,我国还有很多企业存在内部会计监督意识薄弱,监管机制滞后等问题,对企业可持续发展将产生不利影响。鉴于此,面对新的发展环境,我国企业应当深入分析会计监督的内涵和外延,积极提高自身的会计监督水平和成效。
With the constant development and improvement of the socialist market economy in our country, the modern enterprise management system has been popularized in a broader scope. More and more enterprises are aware of the importance of accounting supervision in the operation and management. Due to the influence of the traditional management concept, many enterprises in our country have such problems as weak awareness of internal accounting supervision and lagging regulatory mechanism, which will adversely affect the sustainable development of enterprises. In view of this, in the face of a new development environment, Chinese enterprises should thoroughly analyze the connotation and denotation of accounting supervision and actively improve their own level of accounting supervision and effectiveness.