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本刊自1985年第9期开展会计监督职能的专题讨论以来,收到大量来信来稿,除陆续发表了一些不同看法的文章外,由于篇幅有限,未能一一刊登,特致歉意。在讨论中,多数同志认为,会计具备而且应该发挥监督的职能作用,对此,在今后贯彻施行《会计法》的实践中,相信能够得到检验。宋小明同志的这篇文章,原文较长,只保留了基本观点,作为有的同志来信的答复。这一讨论也暂时告一段落。
Since the publication of the symposium on the function of accounting supervision in No. 9 of 1985, a large number of letters have been received and published. Apart from the articles that have been published in different perspectives, due to limited space, they have not been published one by one. During the discussion, most comrades believed that accounting should have the function of supervision and should play its role in the practice of carrying out the Accounting Law in the future. Comrade Song Xiaoming’s article, the original text is longer, only retains the basic point of view, as some comrades reply. This discussion is also temporarily come to an end.