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造成会计秩序混乱的原因,既有人为的因素,也有制度设计上的缺陷。为此,需要大力加强会计监督制度建设,设计出既能规范现有的会计行为又具有前瞻性的会计监督制度。只有建立内外结合的监管机制并且认真贯彻执行,才能够保障单位会计工作的有序、健康发展。一、现行会计监督制度设
The reasons for the chaos in accounting order are both man-made factors and system design flaws. To this end, we need to vigorously strengthen the construction of accounting supervision system, and design a forward-looking accounting supervision system that can both regulate existing accounting practices. Only by establishing a combination of internal and external regulatory mechanisms and implementing them conscientiously will it be possible to safeguard the orderly and healthy development of the accounting work of the units. First, the current system of accounting supervision