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会计监督是会计的一项基本职能、它贯穿于经济活动的全过程,会计监督的主要任务是,通过日常会计记录、会计核算、会计分析与检查,对企事业单位的资金运动进行监察督促,从而保证会计信息系统提供真实、准确的会计信息,维护财经法纪和财会制度的严肃性。在社会主义市场经济条件下,图书出版业要走向市场,增强市场竞争力和抵御市场风险的能力,就必须加强财务监督,把财务监督贯穿于出版社管理的全过程。
Accounting supervision is a basic function of accounting. It runs through the whole process of economic activity. The main task of accounting supervision is to supervise and supervise the capital movement of enterprises and institutions through daily accounting records, accounting and accounting analysis and inspection, To ensure that the accounting information system to provide true and accurate accounting information, to maintain the integrity of financial law and accounting system. Under the conditions of socialist market economy, if the publishing industry of books wants to go to the market, enhance its market competitiveness and resist the market risk, it must strengthen financial supervision and carry out financial supervision throughout the whole process of publishing house management.