论文部分内容阅读
会计监督既是会计管理的重要内容,又是经济监督的重要组成部分。进入90年代以来,各级政府机关按照国务院提出的“后勤管理科学化、后勤服务社会化”的要求,大力推进机关后勤改革,取得了可喜的成绩。但是也存在着重“创收”、重后勤服务社会化,而轻管理、忽视后勤管理科学化特别是忽视会计监督的问题。会计监督在政府机关后勤改革中被
Accounting supervision is not only an important part of accounting management, but also an important part of economic supervision. Since the beginning of the 1990s, government agencies at all levels have made gratifying achievements in vigorously promoting the reform of their logistical services in accordance with the requirements of the State Council’s “scientific management of logistical services and the socialization of logistical services.” However, there is also a problem of focusing on “revenue generation” and socialization of logistics services, while neglecting the management of logistics and neglecting accounting supervision in particular. Accounting supervision is being carried out in the logistical reform of government agencies