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会计监督是我国会计工作中最具有特色的方面。会计监督概念的提出是长期以来我国会计界对会计职能研究的结果,今天,会计监督已明确作为会计的基本职能之一,成为我国经济监督体系的重要组成部分。但是,我国的会计监督体系还存在很多问题,在此指出了政府部门在当前会计监督中存在的主要问题,并提出了相应的对策以完善我国政府在会计监督体系中职能的发挥。
Accounting supervision is the most distinctive aspect of accounting work in our country. The concept of accounting supervision has long been a result of the accounting profession research in China’s accounting circles. Today, accounting supervision has been clearly defined as one of the basic functions of accounting and has become an important part of China’s economic supervision system. However, there are still many problems in China’s accounting supervision system, pointing out the main problems existing in the current accounting supervision of government departments and putting forward corresponding countermeasures to improve the government’s functions in the accounting supervision system.