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会计信息失真给社会经济秩序、国家宏观调控和管理带来了极大的危害,我国会计监督存在着严重的问题。本文试对这种现象的现状进行了分析,并对加强和完善会计监督做了初步探讨。
The distortion of accounting information has brought great harm to the social and economic order and the state’s macro regulation and control. There are serious problems in accounting supervision in our country. This article tries to analyze the status quo of this phenomenon and makes a preliminary discussion on how to strengthen and perfect the accounting supervision.