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随着我国市场经济的进一步完善和现代企业制度的发展,会计行业也迅速发展起来,工作范围逐渐扩大,业务流程越来越复杂,对专业的会计人才要求也越来越高。但是在会计行业发展的同时,现代目前大多数企业会计审计情况还是存在了一些问题,因此,规范会计行为,提高会计审计质量,加强会计监督,完善企业会计审计成为了现在会计行业的首要任务。
With the further improvement of China’s market economy and the development of modern enterprise system, the accounting profession has also developed rapidly. The scope of work has gradually expanded, and the business processes have become more and more complex. The requirements for professional accounting personnel are also getting higher and higher. However, at the same time of the development of the accounting profession, there are still some problems in the current accounting auditing of most enterprises in modern times. Therefore, standardizing the accounting behavior, improving the quality of the accounting audit, strengthening the accounting supervision and perfecting the accounting audit have become the top priority of the present accounting profession.