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会计监督是会计的基本职能之一,是社会主义经济监督的重要组成部分。一段时期以来,会计工作秩序存在不少问题,会计监督不力已是不能回避的现实。在当前整顿会计工作秩序中,如何深刻理解会计监督的含义,加强会计监督、以保证会计工作质量已成为会计界关注和急待解决的问题。本文拟就此问题展开探讨。 一、会计监督的含义 会计监督有两层含义:一是利用真实的会计信息,对单位的经济活动进行全面、综合的协调控制,以达到提高经济效益的目的;二是依据法律和国家各项财经政策、规章制度,对各单位的会计工作实行监督。《会计法》对上述二层含义作了明确规定。第一层是指如何利用真实的
Accounting supervision is one of the basic functions of accounting and is an important part of socialist economic supervision. Since a certain period of time, there are many problems in the accounting work order. The ineffective accounting supervision is an unavoidable reality. In the current rectification of accounting work order, how to deeply understand the meaning of accounting supervision and strengthen accounting supervision in order to ensure the quality of accounting work has become the concern and urgent problem of accounting. This article intends to discuss this issue. First, the meaning of accounting supervision Accounting supervision has two meanings: First, the use of real accounting information, the unit’s economic activities conducted a comprehensive and integrated coordination and control in order to achieve the purpose of improving economic efficiency; second is based on the law and the country Financial policies, rules and regulations, the unit’s accounting supervision. The Accounting Law clearly defines the meaning of the above two layers. The first level refers to how to use real