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我国经济体制正处于转轨变形中,形成了多种经济形势和利益主体的格局,引发了一些深层次的管理矛盾,特别是会计监督日益弱化的情况和虚假的会计报表影响国家税收收入、导致各项经济指标失真的现象。这些,最终将导致国家经济政策与实际的偏离,进而将会影响国家宏观经济政策的制定和干扰市场经济的秩序,同时也必将会危害到投资者和会计人员的个人利益。因此,强化会计监督应该成为企业内控中最基本的目标之一。
China’s economic system is in a transitional transformation and has formed a pattern of various economic situations and stakeholders. Some deep-rooted management contradictions have arisen. In particular, the weakening of accounting supervision and the false accounting statements have affected the country’s tax revenue. As a result, The distortion of economic indicators of the phenomenon. These will eventually lead to the deviation of the national economic policy from the actual, which will in turn affect the formulation of the national macroeconomic policy and the order that will disrupt the market economy, and meanwhile it will certainly endanger the personal interests of investors and accountants. Therefore, to strengthen accounting supervision should be one of the most basic goals of the enterprise internal control.