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会计工作监督不力,有其深远的历史根源,会计委派制是加强会计监督的一种尝试,但要同时加强和完善企业内部控制制度,从而有力地发挥会计监督的职能。
Poor supervision of accounting work has its far-reaching historical roots. Accounting appointment system is an attempt to strengthen accounting supervision. However, it is necessary to strengthen and improve the internal control system of enterprises at the same time so as to give full play to the functions of accounting supervision.