会计监督存在的问题及对策

Problems and Countermeasures for Accounting Supervision

本文主要阐述了当前会计监督方面存在的五个问题，并具有针对性地提出了治理对策，以促使会计职能的充分实现，进而促进企业的经济管理工作。

The author mainly explains five problems in present accounting supervision and brings forward countermeasures in accordance with them as to realise accounting functions and promote the economical manage- ment of iudustry.