对实现会计内部监督的几点思考

On Implementation of Internal Accounting Supervision

为了改善企业的经营管理,提高其经济效益,本文从会计内部监督的角度进行阐述,通过对会计监督的法律依据进行分析,同时针对内部会计监督的现状,提出相应的政策建议,进而在一定程度上为实现会计的内部监督提供参考依据。

This paper expounds methods to improve the enterprise management and improve the economic benefit from the perspective of internal supervision of accounting. Through analyzing of the legalbasis of accounting supervision and based on the status quo of internal accounting supervision, corresponding policy recommendations are put forward so as to provide reference for the realization of internal supervision of accounting.