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本文对现今企业内部会计监督制度的现状和问题进行剖析,阐述建立健全会计监督制度的必要性,并对如何完善和发展企业内部会计监督制度提出具有可操作性的意见和建议,以促进会计监督体制更好为企业服务,为社会服务。
This article analyzes the status quo and problems of the current internal accounting supervision system, elaborates the necessity of establishing and perfecting the accounting supervision system, and puts forward some feasible opinions and suggestions on how to improve and develop the internal accounting supervision system in order to promote the accounting supervision System better for business services, social services.