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会计监督作为各种经济监督形式中的主体形式,是会计的一项重要职能。同时,随着社会经济的发展以及消防事业的不断进步,会计监督在企业经济活动中的重要作用也日益凸显,并逐渐受到了人们的广泛关注与重视。然而从实际情况来看,在我国各消防部队会计监督职能发挥过程中存在着不容忽视的问题却严重制约着消防事业的发展,有待于进一步的解决与完善。本文首先对会计监督职能进行了简要概述,然后就消防部队会计监督职能发挥过程中存在的问题作了进一步的分析与探讨,并提出了加强消防部队会计职能的几点意见,希望能为实际工作起到一定的指导作用。
Accounting supervision as the main form of various forms of economic supervision is an important function of accounting. At the same time, with the development of society and economy and the continuous progress of fire prevention, the important role of accounting supervision in the economic activities of enterprises has become increasingly prominent, and it has gradually attracted people’s attention and attention. However, from a practical point of view, there are problems that can not be ignored in the process of giving full play to the accounting supervisory functions of various fire brigades in our country. However, the development of the fire brigade is seriously restricted and needs to be further solved and improved. This paper first gives a brief overview of the accounting supervision function, and then makes further analysis and discussion on the existing problems in the process of the accounting supervision function of the fire brigade, and puts forward some suggestions on how to strengthen the accounting function of the fire brigade in the hope of providing practical work Play a guiding role.