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会计的反映职能是固有的,监督是会计人员的职业责任。会计的监督职责,在我国,远在西周就开始赋于会计了,但是赋于是一回事,会计人员能否尽职尽责则又是一回事。实践证明,会计进行监督有许多困难,又因即使不监督也同样完成会计反映的任务(不过,有正确反映和错误反映之分),所以长期以来会计重反映轻监督,实际工作中表现为监督不力。审计机关是监督机关,监督是审计的基本职能,其主要任务是维护财经纪律。然而审计的范围广,人员少,覆盖面小,很难面面俱到,至少在目
Accounting reflects the inherent functions, supervision is the accounting profession’s professional responsibility. The supervisory responsibility of accounting, in our country, began to be assigned to accounting as far back as the Western Zhou Dynasty, but it was the same thing given to accountants, and it was one thing for accountants to fulfill their duties. Practice has proved that accounting supervision has many difficulties, but also because even without supervision of the task of accounting to complete the same reflection (but there is a correct and wrong reflection of the points), so long accounting weight reflect the light supervision, the actual performance of the work supervision Poor. Auditing organs are supervisory organs. Supervision is the basic function of auditing. Its main task is to maintain financial discipline. However, a wide range of audits, fewer staff, small coverage, it is difficult to cover everything, at least in the head