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开展会计监督检查,是财政监督的重要组成部分,是规范会计行为、全面提高会计信息质量的基本要求。鉴于此,探索如何提高会计监督检查工作质量显得尤为重要。(一)当前会计监督检查工作质量的现状一是会计监督检查力量比较薄弱。会计监督对象点多面广,包括国家机关、事业单位、社会团体、企业公司和其他组织。而财政系统会计监督力量和监管资源相对不足,专职人员较少,业务素质有限,制约了会计监督职能作用的充分发挥。二是会计监督检查工作开展不平衡。虽然会计监督工作不断加强,但各地会计监督检查工作的开展仍不平衡,监管理念、
Carrying out supervision and inspection of accounting is an important part of financial supervision and is a basic requirement for standardizing accounting behavior and comprehensively improving the quality of accounting information. In view of this, it is particularly important to explore how to improve the quality of accounting supervision and inspection. (A) The current status of the current accounting supervision and inspection work First, the power of accounting supervision and inspection is relatively weak. Accounting supervision of a wide range of points, including state agencies, institutions, social groups, business companies and other organizations. The financial system accounting supervision and supervision resources and the relative lack of supervision resources, fewer full-time staff, limited professional qualifications, restricted the role of accounting supervision function to give full play. Second, the accounting supervision and inspection work to carry out an imbalance. Although the work of accounting supervision has been continuously strengthened, the work of accounting supervision and inspection around the country is still unbalanced. The concept of supervision,