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会计信息的监督系统应由三部分构成,即会计信息的内部监督、外部监督和国家监督。三者之间的联系为:内部监督是基础,是对会计信息生成的直接监督,应该突出内部控制、内部约束机制的健全;外部监督是持第三立场的注册会计师及其事务所对会计信息的辅助监督,外部监督必须以内部监督为基础;国家监督是以财政部门为主体的,并且是体现国家意志的一种监督,这种监督是对内部监督和外部监督的再监督。
Accounting information supervision system should be composed of three parts, namely, internal control of accounting information, external supervision and state supervision. The relationship between the three is: internal supervision is the foundation, is the direct supervision of the generation of accounting information, should highlight the internal control, internal restraint mechanisms sound; external supervision is a third position of certified public accountants and their firm of accounting information The external supervision must be based on the internal supervision. The state supervision is based on the financial department and is a kind of supervision that reflects the will of the state. Such supervision is the re-supervision of the internal supervision and the external supervision.