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随着我国市场经济的快速发展,与之相对应的会计监督却并未得到应有的强化,类似会计信息失真、会计造假以及混乱的会计秩序等的现状或问题仍然普遍存在,其不仅影响着投资者、所有者的利益,更在一定程度上阻碍我国经济的健康快速发展和国家的宏观调控和管理。本文主要在对会计监督进行系统概述的基础上,侧重针对如何实现会计监督系统正常运行提出自己的一些看法。
With the rapid development of the market economy in our country, the corresponding accounting supervision has not been properly strengthened. The status quo or problems such as accounting information distortion, accounting fraud and chaotic accounting order still prevail, which not only affects The interests of investors and owners, to a certain extent, hinder the healthy and rapid development of China’s economy and the state’s macro-control and management. Based on the systematic overview of accounting supervision, this paper mainly puts forward some opinions on how to realize the normal operation of accounting supervision system.