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随着生产力水平日益提高、社会经济关系日渐复杂和管理理论不断深化,会计监督所发挥的作用日益重要。会计监督是随着经济的不断发展而形成和建立起来的。会计监督管理制度的完善,对谨防会计信息失真、保证经济业务的真实性、避免公共财产流失、抑制违法现象发生、规范财政收支具有重要的理论和现实意义。本文认为,《中华人民共和国会计法》提出了建立企业内部监督、社会监督和国家监督三位一体的会计监督体系,对于规范会计行为,保证会计信息的真实性、合法性、完整性,提高经济效益,维护社会主义市场经济秩序将起到重要的保证作用。三方分工明确、相互制衡、相互监督,形成多方位一体的监督机制。随着新《中华人民共和国会计法》的贯彻实施,会计监督制度的监督职能日益突显。
With the increasing level of productivity, the increasingly complex social and economic relations and the deepening of management theory, the role of accounting supervision is increasingly important. Accounting supervision is formed and established with the continuous development of the economy. The perfection of accounting supervision and management system has important theoretical and practical significance to guard against the distortion of accounting information, guarantee the authenticity of economic business, avoid the loss of public property, restrain the illegal phenomenon and standardize the financial revenue and expenditure. This paper argues that the Accounting Law of the People’s Republic of China proposed the establishment of an integrated accounting supervision system of internal supervision, social supervision and state supervision. It is necessary to regulate the accounting behavior, ensure the truthfulness, legality and integrity of accounting information, improve economic efficiency, Maintaining the socialist market economic order will play an important role in guaranteeing. The tripartite division of labor is clear, checks and balances each other, mutual supervision, forming a multi-directional monitoring mechanism. With the implementation of the new Accounting Law of the People’s Republic of China, the supervisory function of the accounting supervision system has become increasingly prominent.