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有效地履行会计监督的职责,对企业而言,可以确保其经济活动合法高效的进行;对于社会而言,则有利于提高社会资源的利用效率以及长期稳定财政监督机制的构建。本文从对会计监督以及财政监督含义的阐述入手,分析了会计监督与财政监督的关系,在此基础上对如何加强会计监督提出了一些的建议,以期能对现实工作有所裨益。
To effectively perform the duties of accounting supervision, for the enterprise, it can ensure that its economic activities are carried out legally and efficiently; and for the society, it is beneficial to improve the utilization efficiency of social resources and the construction of long-term and stable financial supervision mechanism. Based on the explanation of accounting supervision and the meaning of financial supervision, this paper analyzes the relationship between accounting supervision and financial supervision, and on this basis, puts forward some suggestions on how to strengthen accounting supervision in order to be beneficial to the practical work.