论文部分内容阅读
会计监督是依照国家有关法律、法规、规章对会计工作进行控制,并利用正确的会计信息对经济活动进行全面、综合协调、控制、监督和督促,以达到提高会计信息质量和经济效益的目的。随着社会主义市场经济的进一步发展和现代化企业制度的逐步完善,会计工作涉及的范围不断扩大,业务处理也日益复杂,投资者、债权人和社会公众等对会计信息披露的时效、范围、质量的要求越来越高,会计监督也凸显重要。笔者现从经济学的角度进行分析,提出进一步完善会计监督的建议。
Accounting supervision is in accordance with the relevant laws, regulations and rules of the accounting work control, and use the correct accounting information on the economic activities of a comprehensive, integrated coordination, control, supervision and supervision in order to achieve the purpose of improving the quality of accounting information and economic benefits. With the further development of the socialist market economy and the gradual improvement of the modern enterprise system, the scope of accounting work is expanding and business operations are increasingly complicated. The timeliness, scope and quality of the disclosure of accounting information by investors, creditors and the general public Increasing requirements, accounting supervision also highlights the importance. The author now analyzes from the perspective of economics and puts forward suggestions to further improve the accounting supervision.