加强审计监督 提高会计信息质量

Intensifying Auditing Supervision and Improving Accounting Information Quality

会计信息质量与审计监督工作密切相关。为了提高会计信息质量 ,在企业内部需加强会计信息审计和会计监督。同时在企业外部 ,加强社会监督和政府监督 ,特别是财政部门对社会监督的再监督 。

The paper expounds the close relationship between the quality of accounting information and auditing supervision and makes the point that within the enterprise,the auditing of accounting information and accounting supervition shuld be strengthened so as to improve the quality of accounting information,and especially the resupervising of the social supervision by the finacial department,and should be reinforced so as to ensure the quality and intensity of the supervision.