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现行会计监督制度不仅对维护国家财经法规,防范和制止违规行为,保障国家和集体财产的安全完整发挥了积极作用,而且对企业在经济活动中遵守财经法规,提高经济效益,避免不必要的经济损失也发挥了重要作用。但现行会计监督制度在执行过程中存在问题。对存在问题的原因作了分析。提出强化现行会计监督制度的对策。
The current accounting supervision system has not only played an active role in safeguarding the state’s financial and economic laws and regulations, preventing and stopping non-compliance, and ensuring the safety and integrity of state and collective property, but also complying with the financial laws and regulations in the economic activities of enterprises so as to enhance economic efficiency and avoid unnecessary economic problems Losses also played an important role. However, there are problems in the implementation of the current accounting supervision system. The reasons for the existence of the problem were analyzed. Put forward countermeasures to strengthen the current accounting supervision system.