试论高等学校的会计监督及会计服务

On Accounting Supervision and Service in Colleges

会计监督是法律赋予会计人员的一项基本职能,会计服务是会计工作的目标和归宿。但二者在实践中又矛盾重重。本文从实际工作出发阐述了二者异同,探索性地提出了一些解决办法。

Accounting supervision is a basic function of accountants entitled by law and accounting service is the aim and result of accounting work.However,there are some contradictions between them in practice.This paper discusses the similarities and differences between them from the perspective of practical work and puts forward some solutions.