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随着政府采购规模的增加,采购中的问题也暴露的越来越多,加大对政府采购的监管迫在眉睫,学术界从经济学角度、政治学角度、法学角度出发不断完善监督理论体系,而从会计学角度出发的论著相对较少。本文整个监督过程按时间顺序分成事前、事中、事后三个阶段,理顺每一阶段会计工作的工作原理、工作任务和目前会计监管中存在的一些问题,强调会计在整个监管中的连贯性。为政府采购监管理论体系建设提供一种新的思路。
With the increase of the scale of government procurement, the problems in procurement are also exposed more and more. It is imminent to increase the supervision on government procurement. The academic circles constantly improve the theoretical system of supervision from the angle of economics, politics and law From the accounting point of view of the relatively few books. The entire supervision process in this paper is divided into three stages according to the time sequence in advance, during and afterwards. The work principle, tasks and current problems in the accounting supervision at each stage are straightened out. Emphasis is placed on the consistency of accounting in the whole regulation . It provides a new way of thinking for the construction of the theoretical system of government procurement supervision.