会计监督消亡论质疑刘治平《广西会计》１９９４年第６期刊登了王开田同志的《企业会计内部监督消亡论》一文（以下简称《王文》）。读后，我认为《王文》疑义甚多，不仅理论上不能成立，甚至还会给会计实践工作带来消极的因素，很值得商榷。谈点刍荛之见，以就教于作者与... Accounting supervision disappear on the question of Liu Zhiping “Guangxi Accounting” 1994 the sixth issue of Comrade Wang Kaitian published “Enterprise Accounting Internal oversight article” (hereinafter referred to as “Wang Wen”). After reading, I think “Wang Wen” has many doubts and can not be set up theoretically. It even brings negative factors to accounting practice. It is debatable. Talk about the opinion, to teach in the author and ...