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会计有核算和监督两个基本职能,会计核算是监督的基础,会计监督又是核算的质量保障。如果没有会计监督,难以保证核算的真实与完整,必然造成企业内部的账务混乱。根据会计监督的主体不同,会计监督有内部监督、国家监督与社会监督。内部监督的主体是会计人员与会计机构,其对象是本单位的经济活动,会计机构与会计人员是在单位负责人的领导下进行会计监督。目前,我国部分私营企业存在单位负责人权大于法、股东之间纠葛不清、会计人员贪污违法等现象严重,究其根源,在某种程度上与单位负责人没有参与会计监督有关。
Accounting accounting and supervision of the two basic functions, accounting is the basis for supervision, accounting supervision is accounting quality assurance. Without accounting supervision, it is difficult to guarantee the truthfulness and completeness of the accounting and this will inevitably lead to confusion in the internal accounts of the enterprises. According to the different subjects of accounting supervision, accounting supervision has internal supervision, state supervision and social supervision. The main body of internal supervision is the accounting staff and accounting institutions, the object is the unit’s economic activities, accounting institutions and accounting staff is under the leadership of the unit responsible for accounting supervision. At present, some private enterprises in our country have the responsibility of human rights over the law, unclear entanglements among shareholders, corruption of accountants and other serious phenomena. The root causes are to some extent not related to the unit supervisor’s involvement in accounting supervision.