| 监督职能不是会计的首要职能 |
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| 引用本文： | 丁时勇. 监督职能不是会计的首要职能[J]. 重庆工商大学学报(社会科学版), 2000, 17(1): 34-36 |
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| 作者姓名： | 丁时勇 |
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| 作者单位： | 渝州大学管理学系!重庆400020 |
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| 摘 要： | 会计监督不是会计的首要职能 ,只有会计反映才是会计的最本质职能
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| 关 键 词： | 会计 监督职能 反映职能 |
Supervisory Function Is Not the Major Role of the Accountants |
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| Ding Shiyong. Supervisory Function Is Not the Major Role of the Accountants[J]. Journal of Chongqing Technology and Business University Social Science Edition, 2000, 17(1): 34-36 |
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| Authors: | Ding Shiyong |
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| Affiliation: | Ding Shiyong |
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| Abstract: | The supervisory function of accounting is not the main role of the accountants. It is the accounting reflection that is the essential role of accounting. |
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| Keywords: | accounting supervisory function reflecting function |
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