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从1993年7月我国实行会计制度改革开始,到1998年发布具体会计准则,到新会计法、统一的企业会计制度的实施,我国新的会计模式基本形成。而新经济环境下的企业会计监督,其职能本质虽然没有变化,但其目标、内容及其形式特征却逐步多元化、复杂化。(一)维护是现代企业会计监督的首要目标会计工作的一项主要任务就是实现信息的对外传递,会计信息的真实与否直接影响到企业相关人的利益与决
From the beginning of the reform of China’s accounting system in July 1993 to the promulgation of specific accounting standards in 1998 to the implementation of the new accounting law and the unified enterprise accounting system, the new accounting model in our country has basically taken shape. However, the corporate accounting supervision under the new economic environment has not changed its essence, but its objectives, contents and its formal features have gradually diversified and complicated. (A) the maintenance is the primary goal of modern enterprise accounting supervision Accounting work is a major task is to achieve the external transmission of information, the accounting information is directly or not directly affect the interests of business stakeholders