企业会计监督相关问题研究

Research of Accounting Supervision in Business

随着社会主义市场经济体制的建立和发展,以及现代企业制度的建立和完善,会计作为一种管理活动,其监督职能日益重要。新形势下经济活动日趋复杂,呈现出多种经济形式和利益主体的格局,这种格局一方面调动了不同部门、单位和企业的积极性,促进了我国经济的发展,另一方面也引发了一些深层次的管理矛盾,会计监督的内涵也正在发生着变革,需要深刻理解会计监督的意义,重新看待和分析会计监督中出现的问题,建立完善的会计监督机制,更好地发挥会计监督的职能。

With establishment and development of socialist market economy, as well as establishment and consummation of modem business system, as a management action, accounting＇ s supervision function gets more important day by day. Under the new situation economic activity become more complex. Many economical forms and the benefit main body appeared. It brought the positive factors of business into play. It also brought some management contradictions. So the connotation of accounting supervision has changed. We need profoundly to understand the significance of accounting supervision, analyze the new problems of accounting supervision, establish the perfect mechanism of accounting supervision, well display the function of accounting supervision.