论文部分内容阅读
会计监督权利是一个法律概念。会计机构和会计人员依照《会计法》的规定,履行会计监督的职责,必须首先从法理上弄清会计监督权利的概念。监督是监视和督促的简称。会计监督是指会计人员对会计活动和经济活动进行的监视和督促,是通过会计人员的行为去影响和左右会计主体及相关人员的经济行为,也就是说,会计监督是对会计主体经济活动进行监视和督促的。实行有效的会计监督,必须要有相应的权利作保证,没有相应的权利,会计监督就无法实施,监督职责也无法落到
Accounting supervision is a legal concept. Accounting institutions and accountants in accordance with the “Accounting Law” to fulfill the duties of accounting supervision, must first clarify the concept of accounting supervision rights from the jurisprudence. Supervision is the abbreviation of surveillance and supervision. Accounting supervision refers to the accounting staff to the accounting activities and economic activities of the monitoring and supervision, through the behavior of accounting personnel to influence and influence the economic behavior of accounting subjects and related personnel, that is, accounting supervision is the main economic activities of accounting Surveillance and supervision. To carry out effective accounting supervision, we must have the corresponding rights as a guarantee, without corresponding rights, accounting supervision can not be implemented, and supervisory responsibilities can not be dropped