试论强化建设领域之会计监督

Critics on Strengthening Supervision of Accounting in Construction Field

剖析了目前我国城镇建设领域中普遍存在的腐败现象及其各种表现形式,指出财会部门及其工作人员应当切实履行会计监督职能防治建设领域的商业贿赂;进而从管理机构及其权限的合理设置,合同签订的严谨规范,财会部门对工程各环节的监管与审核等方面,提出了防范腐败的若干建议与相应措施。

This paper analyses the current corruption phenomena in the construction of cities in China,thus it points out the accounting department and its personnel should fulfill their responsibility to supervise and prevent commercial corruption in construction field.Finally it provides some advice and countermeasures for preventing corruption in terms of management institutions and deploy of their reasonable power,strict stipulations of signing contract,inspection and supervision on all the procedures in project and so on.