摘要
加强会计监督是提高会计信息质量的重要保证,针对会计监督弱化的成因,必须采取有效的对策,建立健全内外部监督体系,完善会计法律体系,积极探索会计人员管理体制改革的途径。
Strengthens the accounting control is improves the accounting information quality the important guarantee, attenuates the origin in view of the accounting control, must take the effective countermeasure, establishes the perfect internal and external to supervise the system, consummates accountant the legal framework, explores the accounting personnels management system reform positively the way.
出处
《改革与开放》
2010年第5X期44-44,共1页
Reform & Openning
关键词
会计监督
成因
对策
Accounting control origin countermeasure