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修订后的《会计法》在会计监督问题方面有了较大突破,更加适应社会主义市场经济,为构建和完善适应现代企业制度的会计体系提供了法律依据。笔者尝试讨论会计监督与制度建设的话题,为加强企事业管理进行有益探索。
The revised Accounting Law made great breakthroughs in accounting supervision issues and was more suitable to the socialist market economy, thus providing a legal basis for the construction and improvement of the accounting system adapted to the modern enterprise system. I try to discuss the topic of accounting supervision and system construction, and make useful exploration for strengthening the management of enterprises and institutions.