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随着社会主义市场经济的发展,企业及各机关部门的经济活动日趋复杂。而会计监督作为会计发展中的重要一环,始终伴随着会计核算一起发挥着重要的作用,贯穿于会计核算的全过程中,对各项经济活动的事前、事中和事后进行分析、控制和审核,保证各项经济活动在合理合法的范围内进行,起着风险防范和监督作用。市场经济的建立和发展更是对会计监督提出了更高的要求。但是目前市场经济条件下的会计监督现状存在很多问题,所发挥的作用不容乐观。本文将会对市场经济条件下的会计监督现状进行分析,然后就如何在市场监督条件下加强会计监督提出解决对策,旨在为企业更好的进行会计核算提供借鉴。
With the development of the socialist market economy, the economic activities of enterprises and various government agencies and departments have become increasingly complicated. As an important part of accounting development, accounting supervision plays an important role along with accounting. Throughout the whole process of accounting, accounting supervision analyzes, controls and analyzes all kinds of economic activities in advance, during and afterwards Audit, to ensure that all economic activities within a reasonable and legitimate scope, play a risk prevention and supervision role. The establishment and development of market economy is even more demanding for accounting supervision. However, under the current market economy, there are many problems in the status quo of accounting supervision. The role it plays is not optimistic. This article will analyze the status quo of accounting supervision in the market economy, and then propose solutions to how to strengthen accounting supervision under the condition of market supervision in order to provide reference for enterprises to conduct better accounting.