浅议会计监督

Talking about the Accounting Supervision

阐述了会计监督在经济活动中的重要性,分析了目前会计监督不到位的原因,提出了加强会计监督的具体措施,包括加强国家监督、加强内部控制制度建设、建立和完善会计监督体系、加强社会监督、加强法制建设和提高从业人员素质等。

This paper expounds the importance of the accounting supervision in the economic activities, analyzes on the causes why the accounting supervision is insufficient at present, and puts forward some concrete measures for strengthening the accounting supervision, which include strengthening the national supervision, strengthening the construction of the internal control system, establishing and perfecting the accounting supervision;system, strengthening the social supervision, strengthening the legal system Construction, and improving the quality of the employees quality, etc.