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会计监督机制是一个行政事业单位为了保护其资产的安全,保证其经营活动符合国家法律法规,提高经营管理效率,控制风险等目的而在单位内部建立的一系列管理方式。行政事业单位会计监督机制的建设是保证其经营活动符合国家的法律、法规,提高经营管理效率,防止舞弊发生的重要手段。本文现就新形势下加强行政事业单位会计监督的意义及如何加强会计监督谈些粗浅的看法。
The accounting supervision mechanism is a series of management methods established within the unit by an administrative institution for the purpose of protecting the safety of its assets, ensuring its business activities comply with the state laws and regulations, improving the efficiency of operation and management, and controlling risks. The construction of accounting supervision mechanism of administrative units is an important means to ensure that their business activities comply with the laws and regulations of the state, enhance the efficiency of operation and management and prevent the occurrence of fraud. This article is on the new situation to strengthen the administrative unit of accounting supervision of the significance and how to strengthen accountant supervisors to talk about some superficial views.