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一、会计监督概述所谓会计监督就是指会计机构和会计人员依据各项财经法规和财务制度,通过记录、计算、分析、检查等方法,对企业生产经营活动的合法性、合理性和有效性进行监督,使之能够按既定的目标和要求来进行。会计监督的对象是本单位的经济活动过程及其所引起的资金运动。
I. Overview of Accounting Supervision Accounting supervision refers to the accounting institutions and accounting personnel in accordance with the financial laws and regulations and financial systems, through records, calculations, analysis, inspection and other methods of production and business activities of the enterprise legitimacy, rationality and effectiveness of Oversight so that it can be carried out in accordance with the established goals and requirements. The object of accounting supervision is the economic activities of the unit and the capital movements it causes.