摘要
会计监督作为一种经济监督形式或活动,是经济监督系统中的一个组成部分,其本身又构成一个完整体系。会计监督要充分发挥其职能作用,需建立良好的运行机制。本文首先分析了会计监督的内容及重要性,提出当前企业会计监督存在的问题及原因,然后提出加强会计监督的措施与对策。
Accounting control, as an economic form of supervision or activities, is a part of the economic monitoring system, and constitutes a complete system itself. Accounting supervision should establish a good operational mechanism to give full play to its functions. This paper first analyzed the content and importance of it, proposed the current business problems and causes, and then proposed the methods and countermeasures to strengthen accounting supervision.
出处
《天津市财贸管理干部学院学报》
2010年第1期32-34,共3页
Journal of Tianjin Institute of Financial and Commercial Management
关键词
会计监督
内部控制
会计信息
法律体系
accounting supervision
internal controls
accounting information
legal system