摘要
当前会计信息失真 ,造假现象严重 ,严重损害了国家相关法律法规的严肃性和权威性。造成这一现象的原因很多 ,内部会计监督失控、制度不健全则是重要原因之一。因此 ,完善单位内部会计监督制度则尤为重要。
The untruth of accounting information has brought great harm to harshness and authority of financial law in our country, the causes of which are many, mainly including out-of-control internal accounting supervision and unsound system. Therefore it is of great significance to improve the internal accounting supervision system.
