浅谈《会计法》在小型企业的实施与会计监督

Talking about the Accounting Implementation and Supervision of the Accounting Law in Small-sized Enterprises

根据小型企业的会计监督执行情况和《会计法》的实施效果,分析了目前小型企业会计实施与监督存在的问题,提出了进一步强化会计监督职能、有效实施《会计法》以及修订《会计法》的建议。

According to the situation of accounting implementation and supervision of small-sized enterprises and the implementing result of the accounting law, this paper analyzes on the problems existing in the accounting implementation and supervision of small-sized enterprises at present, and advances some suggestions on strengthening the functions of the accounting supervision, implementing effectively the accounting law and emending the accounting law.