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随着社会主义市场经济的建立和发展,使得经济活动日趋复杂,一方面市场经济确立的经济运行环境调动了企业各方面的积极性,促进了经济的发展,另一方面也引发了一些深层次的管理矛盾,从而赋予了会计监督新的使命,传统的会计监督难以适应经济体制的深化改革和社会经济的发展,因此,如何建立建全会计监督机制,更好地发挥会计监督的职能,是摆在我们面前的一个重要课题。
With the establishment and development of the socialist market economy, economic activities have become increasingly complicated. On the one hand, the economic operating environment established by the market economy has mobilized all aspects of the enterprise’s enthusiasm and promoted economic development. On the other hand, it has also triggered some deep-seated Therefore, it is difficult to adapt the traditional accounting supervision to the deepening reform of the economic system and the development of the society and economy. Therefore, how to establish the function of supervising the accounting mechanism and giving full play to the function of accounting supervision? An important issue before us.