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从目前会计监督的现状入手 ,分析了会计信息失真、会计监督不力的因素 ,阐述了会计监督的含义 ,提出了进一步加强会计监督必须强化国家监督 ,加强社会监督和法制建设 ,提高会计人员的素质 ,以便更好地发挥会计监督的作用
Starting from the current situation of accounting supervision, this paper analyzes the factors of accounting information distortion and ineffective accounting supervision, and expounds the meaning of accounting supervision. It puts forward that to further strengthen accounting supervision, we must strengthen state supervision, strengthen social supervision and legal construction, and improve the quality of accounting staff , In order to better play the role of accounting supervision