论文部分内容阅读
在我国国民经济的发展过程中,国企起到了重要性的作用,然而传统的国企经营模式已经不适应现代经济的需要,因此国企改革已经成为了我国经济发展的必然需要,在国企改革的工作中强有力的会计监督可以起到重要性的作用,然而一些国企部门受到传统管理模式的影响,在进行改革的过程中暴露出来的会计监督的问题也越来越明显,严重影响到了国企改革工作的顺利进行,本文从国企改革的概述出发,分析了国企改革过程中会计监督工作中存在的问题,并提出了完善国企改革会计监督的建议,目的在于充分发挥出国企改革会计监督的重要职能。
In our national economy, state-owned enterprises play an important role. However, the traditional mode of operation of state-owned enterprises is no longer suitable for the needs of the modern economy. Therefore, the reform of state-owned enterprises has become the inevitable need of our country’s economic development. Strong accounting supervision can play an important role. However, some state-owned enterprises departments are influenced by the traditional management mode, and the problems of accounting supervision exposed in the process of reform are also more and more obvious, which seriously affect the reform of state-owned enterprises This paper starts from an overview of the reform of state-owned enterprises, analyzes the existing problems in accounting supervision in the process of the reform of state-owned enterprises, and puts forward suggestions on how to improve accounting supervision in state-owned enterprises. The purpose is to give full play to the important functions of accounting supervision in state-owned enterprises reform.