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当前我国企业会计内部监督是存在着对会计内部监督重视程度不足,频繁出现会计信息失真导致会计工作秩序混乱,从而产生很多漏洞,加之对此方面的监管力度不够导致经济违法甚至犯罪的发生,严重干扰了企业的正常经营和发展,因此,只有找出企业会计监督的症结所在,合理完善企业会计监督的流程和监管程序,保证企业资产安全、合理规避风险,才能实现企业良性发展。
At present, there are many internal loopholes in the internal supervision of the enterprise accounting in our country, such as the lack of attention to the internal supervision of the accounting, the frequent occurrence of accounting information distortion, the chaos in the accounting work order and many loopholes. In addition, the lack of supervision in this area led to the occurrence of economic crimes or even serious crimes. Interfere with the normal operation and development of the enterprise. Therefore, only by finding out the crux of the enterprise accounting supervision, properly perfecting the procedures and supervision procedures of the enterprise accounting supervision, ensuring the safety of the enterprise assets and rationally avoiding the risks can the sound development of the enterprise be realized.