论文部分内容阅读
本文通过对新颁布的《会计法》的学习分析 ,笔者认为我国应建立与完善包括单位内部监督、以注册会计师为主体的社会监督和以财政部门为主体的国家监督的三位一体的会计监督体系
This article through the newly promulgated “Accounting Law” study and analysis, I believe that our country should establish and improve, including the internal supervision of units to CPAs as the main body of the social supervision and the financial sector as the main body of the national supervision of the trinity of the accounting supervision system