摘要
会计监督是我国经济监督体系中最直接、最重要的监督手段。加强会计监督,必须健全内部控制制度,提高会计人员综合素质,明确单位负责人法律责任,加大社会和政府监督力度,形成内部、社会、政府三位一体的监督体系。
Accountant sensoring is the most direct and important sensoring method in (China's) economic sensoring system.To strenth the accountant sensoring,we need to establish and interior controlling system,to improve the comprehensive quality of professional accountants,to make clear the leagl responsibility of leders of and enterprise,to strenthen the power of both the public and the governmental sensor,so that we can establish a threei-nore sensoring system consisting of the interior,the public and the goverment.
关键词
会计监督
内控制度
职业道德
社会监督
accountant sensoring,interior controlling system
professional ethics
public sensoring
