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在会计监督过程中,会计法规监督与会计人伦监督长期共存。会计法规监督是指会计人员依据国家财经法律、法规和财务制度,在会计工作中,通过记录、计算、分析、检查,对行政机关、企事业单位或其他经济组织的财务收支所进行的监督和控制。会计人伦监督是指会计人员按照行政隶属关系、人情裙带关系、宗法关系和乡情友好关系等,在会计工作中所实行的监督与控
In the process of accounting supervision, the supervision of accounting rules and long-term coexistence of accounting supervision. Accounting regulations and supervision refers to the accounting staff in accordance with national financial laws, regulations and financial systems, in accounting work, by recording, calculating, analyzing, checking, supervision of the financial revenues and expenditures of administrative organs, enterprises and institutions or other economic organizations And control. Accountant supervision refers to the accounting personnel accounting personnel in accordance with the administrative affiliation, personal nepotism, patriarchal clan relations and nostalgia and friendly relations, etc., in the accounting work carried out by the supervision and control