论文部分内容阅读
回顾四十余年新中国的会计工作,令人欣慰地看到,随着国民经济的飞速发展,会计工作及其理论研究都获得了长足的进步。但从近十余年间经济发展的状况来看,我们意识到,会计监督正在逐渐弱化。税收财务物价大检查以及审计监督中查出违纪金额上升的事实,严重地警告人们,会计监督已到了非强化不可的时候了。毋庸讳言,会计监督作为一种会计的基本职能,虽然“会计法”已予明确,受到了
Looking back on the accounting work for more than 40 years in New China, it is gratifying to note that with the rapid development of the national economy, considerable progress has been made in accounting work and theoretical research. However, judging from the economic development of the past decade or so, we realized that accounting supervision is gradually weakening. The large inspection of tax revenues and the fact that the amount of money infiltrated by the courts have risen as a result of audit oversight have seriously warned people that accounting supervision has come to an end. Needless to say, accounting supervision as a basic function of accounting, although the “Accounting Law” has been clear, by