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会计反映和会计监督是会计两大基本职能。长期以来,会计理论界对会计反映讨论较多而对会计监督却重视不够。在实践中,实行改革开放以来,政府行政职能由直接管理为主转向间接管理为主。一些企业钻改革的空子,违法乱纪现象严重,会计监督弱化。有鉴于此,本文试就会计监督的概念,会计监督在整个社会经济监督系统中的地位和作用、会计监督弱化的原因和对策等几个问题,谈些粗浅的看法,以供参考。
Accounting reflection and accounting supervision are two basic functions of accounting. For a long time, there have been many discussions in the field of accounting theory about accounting reflection and insufficient attention to accounting supervision. In practice, since the implementation of the reform and opening up, the administrative functions of the government have shifted from direct management to indirect management. Some enterprises reform the loopholes, serious violations of law and discipline, accounting supervision weakened. In view of this, this article tries to discuss some concepts such as the concept of accounting supervision, the status and function of accounting supervision in the entire social economic supervision system, the reasons and countermeasures of accounting supervision weakening, and some superficial opinions for reference.