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会计监督是整顿会计工作秩序以及确保会计信息质量,提高经济效益的一个重要途径与手段,各个企事业单位均对会计监督给予了高度地重视。然而,目前会计监督乏力,导致会计秩序出现混乱及会计信息失真,究其原因在于现行会计法律制度与会计运行及监督的内在规律相悖。本文首先对财政会计监督乏力的具体原因进行分析,然后基于这些原因对具体的强化对策进行着重阐述,旨在为财政会计监督提供一定的参考依据。
Accounting supervision is to rectify the order of accounting work and to ensure the quality of accounting information, improve economic efficiency is an important way and means, all enterprises and institutions have attached great importance to accounting supervision. However, the current weak accounting supervision, resulting in confusion in accounting order and accounting information distortion, the reason is that the current legal system of accounting and accounting operations and supervision of the inherent laws contrary to. This article first analyzes the specific reasons for the weak supervision of financial accounting, and then elaborates on the specific measures for strengthening based on these reasons in order to provide some reference for the financial accounting supervision.