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作为保证企业会计信息真实性的有效手段,企业会计监督作用的有效发挥有赖于企业会计监督体系的健全和完善,股份制企业尤为如此。本文分析了股份制公司会计监督现存的一些问题,充分认识到了股份制公司会计监督体系完善的必要性,在此基础上提出了完善股份制公司会计监督体系的相关建议。
As an effective means of ensuring the authenticity of accounting information in enterprises, the effective exertion of corporate accounting supervision depends on the soundness and perfection of accounting supervision system of enterprises, especially for joint-stock enterprises. This paper analyzes some existing problems in the accounting supervision of joint-stock companies, fully recognizes the necessity of perfecting the accounting supervision system of the joint-stock companies, and puts forward some suggestions to improve the accounting supervision system of the joint-stock companies.