论文部分内容阅读
就企业来说,有效的对会计监督职责进行履行,能够有效的对经济活动的高效性与合法性进行保证;就社会来说,有效的对会计监督职责进行履行,则可以有效的使社会资源利用率得到提升,并构建出比较稳定的财政监督机制。文章主要对财政监督与会计监督的含义以及两者之间的关系进行了阐述,并在该前提下,提出了强化会计监督的相关对策,从而使会计监督工作可以顺利的进行。
For enterprises, the effective performance of accounting supervision can effectively guarantee the efficiency and legitimacy of economic activities. In the society, the effective performance of accounting supervision duties can effectively make social resources Utilization rate has been improved, and to build a relatively stable financial supervision mechanism. The article mainly expounds the meaning of financial supervision and accounting supervision and the relationship between them, and on the premise, puts forward some countermeasures to strengthen accounting supervision so that the supervision of accounting can proceed smoothly.