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随着改革开放的不断深入和市场经济的进一步发展,会计工作已发生了很大变化,会计涉及的范围不断扩展,业务处理也日趋复杂,投资者、债权人和社会公众等对会计信息披露的时效、范围、质量的要求越来越高,对会计监督的要求也越来越高。本文分析了我国现阶段会计监督工作存在的问题,提出了健全我国会计法规体系,强化法律责任等完善我国会计监督工作的对策建议。
With the deepening of reform and opening up and the further development of market economy, accounting work has undergone tremendous changes. The scope of accounting has been expanding and business processing has become increasingly complicated. The timeliness of disclosing accounting information by investors, creditors and the general public , The requirements of scope and quality are getting higher and higher, and the requirements for accounting supervision are also getting higher and higher. This paper analyzes the existing problems of accounting supervision in our country and puts forward some countermeasures and suggestions on how to perfect the accounting supervision system in China, such as perfecting our country’s accounting rules and regulations and strengthening legal responsibilities.