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随着市场经济体制的建立和完善,会计监督在新的经济环境下面临着现实的挑战。尤其是在国有企业,如何建立现代企业制度,强化会计监督职能,确保国有资产的保值增值,越来越成为迫切需要解决的重要课题。新颁布的《会计法》第16条规定:“各单位的会计机构,会计人员对本单位实行会计监督。”这在法律上明确赋予了会计机构和会计人员以会计监督的权利。然而,在传统的会计人员管理体制下会计人员一方面受聘于所在单位,其经济利益直接依附于所在单位,另一方面又代表国家财政对所在单位实施会计监督,这就使得会计人员在行使监督
With the establishment and perfection of the market economy system, accounting supervision faces the real challenge in the new economic environment. Especially in state-owned enterprises, how to establish a modern enterprise system, strengthen accounting supervision functions, and ensure the preservation and appreciation of state-owned assets have increasingly become an urgent issue that needs urgent solution. The newly promulgated “Accounting Law” Article 16 states: “Accounting units and accountants of all units implement accounting supervision over their own units.” This clearly gives the accounting department and accounting personnel the power of accounting supervision in law. However, under the traditional management system of accountants, the accountants employed on the one hand, their economic interests are directly attached to their units, on the other hand, they perform accounting supervision on their units on behalf of the state finance, which makes the accountants exercise supervision