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进行会计核算,实行会计监督,是会计工作的基本职能。随着市场经济的发展,强化会计核算、防止会计信息失真已成为财务管理的重要问题,而加强企业的会计监督则是解决上述问题的有力保证。现就企业会计监督这一专题浅议如下:一、企业实行会计监督的必要性会计监督是各种经济监督手段中最直接、最主要的手段之一。《会计法》规定,会计机构、
Conducting accounting, the implementation of accounting supervision, is the basic function of accounting. With the development of market economy, it has become an important issue of financial management to strengthen accounting and prevent accounting information distortion. Strengthening accounting supervision of enterprises is a powerful guarantee to solve the above problems. Now on the topic of corporate accounting supervision as follows: First, the need for the implementation of accounting supervision Accounting supervision is the most direct means of economic supervision, one of the most important. “Accounting Law” provides that accounting agencies,