会计监督弱化的表现及其反思

The Manifestation and Reflection of the Reduction of Accounting Supervision

随着我国社会主义市场经济体制的建立与逐步完善,会计监督理论体系的不完善,以及与会计监督实践相脱节等问题越来越突出;乱支滥用、资产流失和核算失实等问题也都相继暴露出来。这就促使我们要把握住会计监督的本质和立足点,对会计监督实践进行反思。

With the establishment and perfection of the socialist market economy system in our country, such problems as imperfect theoretical system of accounting control and the theory divorcing from practice are still outstanding. Many problems such as spending money recklessly, the assets flow and false accounting don't decrease, there is a day by day serious tendency instead. All of these urge us to hold the essence and foothold of accounting supervision and reflect on the reform and practice of accounting supervision.