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随着企业改革的不断深化和财务管理体制的不断完善,如何加强会计监督是企业财务管理中的一个难题。笔者针对当前国有企业会计监督中普遍存在的问题进行剖析,对加强会计监督的主要途径作一初步探索。 一、会计监督普遍存在的问题 1、会计监督——形同虚设。不少单位对《中华人民共和国会计法》规定的会计监督职能,只停留在文件上或口头上,只闻“雷
With the continuous deepening of enterprise reform and the continuous improvement of the financial management system, how to strengthen accounting supervision is a difficult problem in enterprise financial management. The author analyzes the problems existing in the current state-owned enterprise accounting supervision and makes a preliminary exploration on the main ways to strengthen the accounting supervision. First, accounting supervision of ubiquitous problems 1, accounting supervision - useless. Many units of the “People’s Republic of China Accounting Law,” the provisions of accounting oversight functions, only remain in the documents or verbal, only smell "Ray