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会计监督是为保证会计信息质量而对会计工作的各种监督,其中包括内部监督、国家监督和社会监督。会计监督是会计信息质量保障,也是我国经济监督体系中最直接、最主要的监督手段。近年来,一系列会计造假案件使会计信息质量越来越受到社会的普遍关注,会计监督在市场经济中的作用也凸显出来,不断完善会计监督体系建设对提高会计监督水平、充分发挥会计监督职能,以及对于我国企业和市场经济的健康发展都具有重要的现实意义。
Accounting supervision is to ensure the quality of accounting information and supervision of various accounting work, including internal supervision, state supervision and social supervision. Accounting supervision is the quality assurance of accounting information, but also the most direct and the most important supervision means in our country’s economic supervision system. In recent years, a series of accounting fraud cases have made the quality of accounting information more and more concerned by the society. The role of accounting supervision in the market economy has also been highlighted. The construction of the accounting supervision system has been constantly perfected to improve the accounting supervision level and give full play to the accounting supervision function , As well as for the healthy development of China’s enterprises and market economy have an important practical significance.