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《财会通讯》月刊对会计的监督职能问题开辟探讨园地,这是一件很有意义的事。也许有人认为,会计监督已经明文载于《会计法》中,似乎是一个不成问题的问题了。但是,我国会计界在认识上毕竟还未取得一致的意见。为此,开展对于这个问题的讨论,弄清会计究竟有无监督职能,对于《会计法》的贯彻执行和进一步搞好会计工作,乃至建立具有中国特色的社会主义会计理论都有好处。笔者不揣浅薄,也来谈点看法,以就正于同志们。
It is a very significant event that the monthly magazine “Accounting & Communications” opens up a forum for investigating the oversight functions of accounting. Some people may think that the accounting supervision has been clearly contained in the “Accounting Law” seems to be an issue not a problem. However, the accounting profession in our country, after all, has not yet reached a consensus. For this reason, carrying out discussions on this issue and clarifying whether supervisory functions exist or not are important for the implementation of the Accounting Law and further improving the accounting work, and even establishing a socialist accounting theory with Chinese characteristics. I do not guess shallow, but also to talk about opinions, just to comrades.