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随着我国经济发展进程的不断加快,对企业管理水平的要求越来越高。会计监督是企业财务会计工作的重要职能之一,确保会计监督职能得到充分发挥对于提升企业综合管理水平十分重要。现阶段,我国企业会计监督管理过程中还存在很多问题,会计信息失真、会计监管成效较差的现象在我国各企业中还是普遍存在的,有针对性地提出一些改进对策对于我国企业的可持续发展十分必要。
With the continuous acceleration of the process of economic development in our country, the requirements on the management level of enterprises are getting higher and higher. Accounting supervision is one of the important functions of the enterprise’s financial accounting. It is very important to ensure that the functions of the accounting supervision are fully played to enhance the comprehensive management of the enterprise. At this stage, there are still many problems in the process of corporate accounting supervision and management in our country. The phenomena of accounting information distortion and poor accounting regulation are still ubiquitous among all enterprises in our country. Some suggestions are put forward to improve our enterprises’ sustainability Development is necessary.