谈会计监督与会计监督权利

On the Accounting Supervision and the Right of Accounting Superision

会计监督是会计的基本职能之一,会计实施监督的权利是客观存在的,在企事业单位中会计监督的重要性毋庸置疑。但一个企业的会计监督是否能达到预期的目的,应依据具体的标准来加以评价。本文欲明晰会计监督与会计监督权利中的几方面内容。

Accounting supervision is one of an accountant's fundamental functions, which exists as an objective phenomenon. The importance of the accounting supervision in enterprises is beyond doubt. However the evaluation as to whether accounting supervision achieve the estimated effect should be conducted with regard to the accordingly respective standards. This article aims to explain the main aspects of the accounting supervision and the right of accounting supervision