论文部分内容阅读
会计管理、会计控制以及会计监督是会计工作的重要环节,虽然从概念上来看有一定的差别,但是它们的最终目标、基础以及核心的作用是相同的,是会计学的中心体系,所谓的不同,是三者达到的作用和标准有所差异,会计管理、会计控制盒会计监督都是会计内部控制的重要组成部分,三者在整个会计体系中的管理和内控上会逐步的深入和融合,本篇文章系统的阐述了会计的基本理论,并且对于会计管理、会计控制、会计监督在我国的现状进行深层的探析。
Although accounting management, accounting control and accounting supervision are important links in accounting work, although they are conceptually different, their ultimate goal, foundation and core function are the same. They are the central system of accounting, the so-called different , Are the differences between the three functions and standards, accounting management, accounting control box accounting supervision are an important part of internal accounting control, the three in the entire accounting system will gradually deepen the management and internal control and integration, This article systematically expounds the basic theory of accounting, and conducts a deep analysis of the status quo of accounting management, accounting control and accounting supervision in our country.