摘要
市场经济的发展促进了我国经济的发展,但在缺乏监督管理的情况下出现了各种违规违纪、弄虚作假现象,造成会计工作混乱,会计信息失真,本文分析了会计监督的内容、现状并提出了一些对策。
The development of market economy has greatly promoted our economy, but due to the inadequacy of effective supervision, illegal operation and falsehood or fraud abuse takes its heavy toll and causes infidelity in accounting. This paper offers a detailed account of accounting supervision and countermeasures to ease the present situation.
出处
《雁北师范学院学报》
2005年第4期22-24,共3页
Journal of Yanbei Teachers College
关键词
企业
会计监督
审计监督
会计责任主体
enterprise
accounting supervision
auditing supervision
main body of accounting responsibility
