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会计监督作为会计的基本职能之一,对于规范会计行为,保证会计资料真实、完整,提高经济效益,维护社会主义市场经济秩序起着重要的保证作用。会计监督是保证会计工作有序运行的必要手段,也是杜绝会计造假、不断提高会计信息质量的重要保证。本文对会计造假的成因及应采取的会计监督措施进行了研究与探索。
As one of the basic functions of accounting, accounting supervision plays an important guarantee role in regulating accounting behavior, ensuring the authenticity and completeness of accounting information, improving economic efficiency and maintaining the socialist market economic order. Accounting supervision is necessary to ensure the orderly operation of accounting work, but also an important guarantee to eliminate accounting fraud and continuously improve the quality of accounting information. This paper studies the causes of accounting fraud and the accounting supervision measures that should be taken.