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在现代企业制度下,由于企业所有权与经营权的分离,使得与企业经营活动及其结果息息相关的企业所有者、债权人、管理者以及政府等方面的利益存在一定矛盾与冲突。为了使经济活动能够正常、有序地进行,这些不同的利益集团只能依靠法律、法规和制度约束下的会计信息来协调关系,依靠规范的会计基础工作来表述经济活动,根据会计提供的财务状况和经营成果来评价企业的经营管理。这样,会计监督就成为建立现代企业制度的内在要求。
Under the modern enterprise system, due to the separation of corporate ownership and management rights, there are some contradictions and conflicts between the interests of the enterprise owners, creditors, managers and the government which are closely related to the business activities and the results of the enterprises. In order to make economic activities normal and orderly, these different interest groups can only rely on the accounting information under the laws, regulations and systems to coordinate the relationship, rely on the standard accounting work to represent the economic activities, according to the financial accounting Status and operating results to evaluate the business management. In this way, accounting supervision has become an inherent requirement of establishing a modern enterprise system.