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会计监督是依照我国有关法律、法规、条例对会计工作全程进行控制,并且利用真实准确的会计信息对诸多经济活动进行全面、控制、监督和督促,以达到提高会计信息质量真实性和经济效益最优化的目的。本文通过分析会计监督弱化的现状及原因,并提出几点强化会计监督职能的措施。
Accounting supervision is in accordance with the relevant laws, regulations and rules of our country to control the entire accounting work, and the use of true and accurate accounting information for a wide range of economic activities, control, supervision and supervision in order to improve the authenticity of accounting information and economic benefits of the most The purpose of optimization. This article analyzes the status quo and reasons of accounting supervision weakening and puts forward some measures to strengthen the supervision function of accounting.