重视会计监督职能

ATTACH IMPORTANCE TO THE SUPERVISION FUNCTION OF ACCOUNTANT

目前,会计信息出现很多失真的情况,会计监督存在着许多问题,为了更好地规范单位会计行为,提高单位会计信息质量,必须加强和完善会计监督职能。而加强会计监督职能,必须加强法制建设,加强政府监督,加强单位内部监督,提高会计人员素质和职业道德水平。

Nowadays, the facts show that accounting information often is distorted and accounting supervision mechanism is far from good performance. Therefore, as to better normalize the accounting acts and improve the accuracy of the accounting information, it is necessary to enhance the performance of accounting supervision. Laws on accounting and supervision from government should be further strengthened. Internal supervision mechanism in the enterprises ought to be established. It is also very important to improve the quality and the professional ethies of the account.ants.