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会计,是管理经济的一种重要工具。在生产、分配、交换的各个环节,都要运用这个工具,充分发挥它的反映和监督的职能作用,促进国民经济有计划按比例高速度地发展。在会计工作中,当前比较突出的问题是会计监督不力不严,没有发挥它应有的作用。因此,必须加强会计监督。会计监督按照进行时间的不同,可分为事前监督和事后监督。会计检查,是会计监督的重要组成部分。它是以会计资料为依据,检查企业、事业和机关等单位的经济活动和财务收支情况的一种事后监督。加强会计检查,对于实现四个现代化具有重要的意义。本文就设立会计检查机构的问题谈一点看法。一、历史的回顾在我国,要不要会计检查?回答是肯定的。不仅需要会计检查,而且还要大力加强,充分发挥会计检
Accounting is an important tool for managing the economy. At all stages of production, distribution and exchange, it is necessary to use this tool to give full scope to its functions of reflecting and supervising, and to promote the planned and proportionate high-speed development of the national economy. In the accounting work, the current outstanding problem is the weak supervision of accounting, did not play its due role. Therefore, we must strengthen accounting supervision. Accounting supervision in accordance with the different time, can be divided into ex ante supervision and ex post supervision. Accounting inspection, accounting supervision is an important part. It is based on accounting information as a basis to check the enterprise, business and institutions and other units of economic activity and financial income and expenditure after a kind of ex post supervision. Strengthening accounting inspection is of great significance to the realization of the four modernizations. This article talk about the establishment of accounting inspection agencies. First, the historical review In our country, or not accounting checks? The answer is yes. Not only accounting checks, but also vigorously strengthen, give full play to accounting inspection