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会计监督可以有两种解释:一是对会计工作本身进行监督;二是利用会计信息对经济活动进行监督。目前,人们往往偏重于后者的解释。例如,在最近出版的几本会计辞典中,将其归纳为“利用会计信息,根据国家财经政策、法规,按照经济核算的要求,对企业、事业和其他经济组织的经济活动进行监督。”其定义的实质就是把会计监督看成是利用会计信息,对经济活动进行的监督。这里,它忽视了一个很重要的问题,即对会计工作本身的监督。而对会计工作本身的监督应是会计监督的重点。没有对会计工作本身的监督,就
Accounting supervision can have two explanations: one is to monitor the accounting work itself; two is to use accounting information to monitor economic activity. At present, people tend to emphasize the latter’s explanation. For example, in several recent accounting dictionaries, it is summarized as “the use of accounting information to monitor the economic activities of enterprises, undertakings and other economic organizations in accordance with the state’s financial policies and regulations in accordance with the requirements of economic accounting.” The essence of definition is to regard accounting supervision as using the accounting information to supervise economic activities. Here, it ignores a very important issue, that is, supervision of the accounting work itself. The supervision of the accounting work itself should be the focus of accounting supervision. There is no supervision of the accounting work itself