浅议会计监督

A study on Supervision of Accountant

由于会计监督不力而引发的会计信息失真现象屡见不鲜。为规范会计工作,打击违法行为,保证会计资料质量,必须实行有效的会计监督。执法必严、违法必究,是会计监督的关键。

It occurs commonly that accoantant information is not true to the original due to the ineffective supervision of accountant, In order to standard the work of accountant, crack down the illegal activities and assure the accuracy of accountant materials, effective supervision on accountant is of necessity. Strict enforcement of the law and disip linary action on illegal activities are also the key to the supervision of aceountant.