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在企业财务会计的工作中,会计监督是其最基本的职能,也是企业做好其他经济活动的基础工作。然而,随着市场经济的深入发展,一些企业的会计监督工作出现了问题,这严重影响了企业的正常发展。本文主要阐述铁路运输企业会计监督独立性的涵义,分析铁路运输企业中出现的会计监督问题及其影响因素,并针对这些问题提出了相应的解决对策。
In the work of enterprise financial accounting, accounting supervision is its most basic function, but also the basic work of other economic activities of enterprises. However, with the further development of the market economy, some enterprises have problems in accounting supervision, which seriously affected the normal development of the enterprises. This paper mainly expounds the meaning of accounting supervision independence of railway transport enterprises, analyzes the accounting supervision problems that appear in railway transport enterprises and their influencing factors, and puts forward corresponding solutions to these problems.