强化企业会计监督

Intensifying Business Accounting Supervision

目前,我国出现很多会计信息失真的情况,我国会计监督存在着严重的问题,要加强和完善会计监督职能,必须从加强法律体系建设、建立健全企业内部监督机制、加强外部监督、加强单位负责人的会计监督责任、培养高素质的会计人员等方面入手。

As things stand, accounting information untrue is in serious vogue in our country. This shows that there exists so many serious problems in our accounting supervision and it is necessary to enhance and perfect the function of the accounting supervision. So on the one hand, we must strengthen the instruction of law system as well as build and consummate interior and exterior supervision system of the enterprise ;On the other hand,we must reinforce the responsibility of the people in charge of accounting supervision and cultivate accountant with high quality.