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会计监督是我国现行的由政府监督、社会监督、单位内部监督构成的的“三位一体”会计监督体系的一个重要组成部分,企业内部会计监督对于企业的发展意义重大。目前我国的企业内部会计监督工作中仍然存在诸多问题,这些问题使得企业内部会计监督职能无法充分发挥。因此,本文首先对企业内部会计监督中存在的问题进行分析,进而针对问题提出相应的解决对策。
Accounting supervision is an important component of the “Trinity” accounting supervision system which is composed of government supervision, social supervision and internal supervision. The internal accounting supervision of enterprises is of great significance to the development of enterprises. At present, there are still many problems in the internal accounting supervision of enterprises in our country. These problems make the internal accounting supervision function of the enterprise unable to give full play. Therefore, this article first analyzes the problems existing in the internal accounting supervision of the enterprises, and then puts forward corresponding solutions to the problems.