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目前,会计监督体系还存在会计监督体系不完备,监督功能缺失,缺乏监督职能和监督动力,缺乏会计信息公开制度等一些问题。为了强化和完善会计监督体系,应该给单位内部会计监督以准确的定位,政府监督要明确职责,合理分工,并加强监管,督促注册会计师的社会监督职责到位。
At present, the accounting supervision system still has some problems such as the incomplete accounting supervision system, the lack of supervision function, the lack of supervisory function and supervisory power, and the lack of open accounting information system. In order to strengthen and perfect the accounting supervision system, the internal accounting supervision of the unit should be accurately positioned. The government supervision should clearly define its responsibilities and make reasonable division of labor, and strengthen the supervision and supervision of CPA’s social supervision duties.