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会计具有监督的职能,这在我国经济领域中已被广为认同,接受。会计监督包括单位内部会计监督制度、会计工作的社会监督和会计工作的国家监督。 建立健全内部会计监督制度是各单位的法定义务。从会计法的有关规定来看,内部会计监督制度实质上是一种内部控制制度,是一个单位内部的管理控制系统,是在单位内部采取
Accounting has the supervisory function, which has been widely accepted and accepted in the economic field of our country. Accounting supervision includes the unit internal accounting supervision system, the social supervision of accounting work and the state supervision of accounting work. Establishing and improving the internal accounting supervision system is the legal obligation of all units. From the relevant provisions of the accounting law, the internal accounting supervision system is essentially an internal control system, is an internal management control system is taken within the unit