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建设民主法治、公平正义、诚信友爱、充满活力、安定有序、人与自然和谐相处的社会主义和谐社会,必须提高管理社会事务的本领、协调利益关系的本领、处理人民内部矛盾的本领和维护社会稳定的本领。深刻领会并认真贯彻这一重要理念,对我国的会计工作同样有着很重要的指导意义。本文首先提出了和谐是会计监督的指导观,然后指出了在理顺会计监督与会计控制的基础上建立单位内部监督体系,最后得出了在和谐的指导下如何提高会计监督力。
To build a harmonious socialist society in which democracy and the rule of law, fairness and justice, honesty and fraternity, vitality, stability and order, and human beings and nature live in harmony, we must improve our ability to manage social affairs, our ability to coordinate our relations of interest, and our ability to handle contradictions among the people Social stability. Profoundly understanding and earnestly implementing this important concept also plays an important guiding role in our country’s accounting work. This paper first proposes that harmony is the guiding ideology of accounting supervision, and then points out the establishment of an internal supervision system based on the rationalization of accounting supervision and accounting control. Finally, it concludes how to improve accounting supervision under the guidance of harmony.