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随着改革开放的深入推进,全球化进程的不断发展,企业也在不断完善并壮大。会计信息作为企业中重要的信息资源,对于辅助企业决策,帮助企业在瞬息万变的市场环境中占据优势地位都有着极为重要的作用。但是近年来,内部会计信息失真,做假账的事件频频被曝出,这大大影响了社会主义市场经济的稳定运行,同时企业的投资,筹资和销售贸易活动也将受到一定的影响。本文将从不同的角度分析不同企业财会监管方式存在的问题,并以此为依据,提出完善企业财会监管的具体方法。
With the deepening of reform and opening up and the continuous development of globalization, enterprises are constantly improving and expanding. As an important information resource in an enterprise, accounting information plays an extremely important role in aiding enterprise decision making and helping enterprises to occupy a dominant position in a rapidly changing market environment. However, in recent years, the internal accounting information is distorted and false accounts are frequently exposed. This has greatly affected the stable operation of the socialist market economy and the investment, financing and sales activities of enterprises will also be affected to a certain extent. This article will analyze the problems of different enterprises ’accounting supervision methods from different perspectives, and based on them, puts forward the specific methods to improve the supervision of enterprises’ accounting.