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会计监督作为会计职能重要的一部分,在现阶段我国经济呈现多种经济形式与利益主体的格局中发挥的作用愈加凸显。加强企事业单位的会计监督管理工作,在防止单位违纪违规、弄虚作假、会计信息失真、单位或投资人利益损失等现象的发生上具有重大的意义。本研究在阐述了我国企事业单位会计监督工作现状的基础上,提出了一些加强企事业单位会计监督的对策。
As an important part of the accounting function, accounting supervision plays an increasingly prominent role in the current situation in which the economy of our country presents a variety of economic forms and stakeholders. Strengthening the accounting supervision and management of enterprises and institutions is of great significance in preventing the occurrence of such phenomena as violation of discipline and discipline, fraudulent use of accounting information, distortion of accounting information and loss of interests of the unit or investor. On the basis of expounding the status quo of accounting supervision in enterprises and institutions in our country, this study put forward some countermeasures to strengthen accounting supervision in enterprises and institutions.