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近年来,随着经济的发展,我国会计人员在会计处理中弄虚作假的现象越来越严重,为了有效的处理这种现象,防止企业与事业单位的财产流失,审计得到了恢复与发展。所以,我国将审计与会计之间的关系认为是监督与被监督的关系。但是事实的情况却与之相反,审计制度的确立与执行并没有杜绝会计弄虚作假的现象,所以在新时代的形势下,重新审视会计与审计之间的关系已经迫在眉睫,直接影响着企业与事业单位的发展。本文就此问题,从两者之间的不同与相同之处着手,对新时代背景下的二者关系做一个重新的定位。
In recent years, along with the economic development, the accountants in our country are getting fiercer in the accounting treatment. The audit has been resumed and developed in order to deal with this phenomenon effectively and prevent the loss of property of enterprises and public institutions. Therefore, our country regards the relationship between audit and accounting as the relationship between supervision and supervision. However, the facts are not the same. On the contrary, the establishment and implementation of audit system do not eliminate the phenomenon of accounting fraud, so in the new era situation, it is urgent to re-examine the relationship between accounting and auditing, which directly affects enterprises and institutions development of. This article on this issue, starting from the difference between the two and the same place, the context of the new era to make a new positioning.