会计监督职能弱化的表现、成因及治理

Manifestations,Causes and Governance in Weakness of Accountant's Supervisory Duties

会计监督职能在道德滑坡、诚信缺失的时期 ,会遭到很大程度的削弱 ,导致会计的反映职能失灵 ,其不良表现令人惊叹 ,分析其深层次的原因 ,有的放矢地进行治理 ,是正本清源 ,匡扶正义之举。本文在对其进行深入探讨的基础上 。

The accountant's supervisory duties has weakened greatly duing the period when the moral standards are declining and the credit is losing .This causes the accountant's reflective duties are out of order .The harmful manifestations astonish everyone .The best way is to analyse the causes deeply and to govern it definitely .On the basis of studying deeply .The author puts forward the methods of settling the problems .