| 关于会计监督职能的探讨 |
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| 引用本文： | 尚巧娥,韩梅兰,常永康.关于会计监督职能的探讨[J].山西农业大学学报(社会科学版),2002,1(1):36-38. |
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| 作者姓名： | 尚巧娥 韩梅兰 常永康 |
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| 作者单位： | 1. 山西农业大学,山西,太谷,030801
2. 山西省水利厅,山西,太原,030012 |
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| 摘 要： | 为充分发挥会计的监督职能的作用 ,有效地防止浪费、贪污、腐败 ,了解和摆正会计机构与监督职能、会计监督与法人治理、会计监督与财务监督、会计监督与会计委派制、内部监督与外部监督的关系至关重要。
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| 关 键 词： | 会计 监督 职能 |
| 文章编号： | 1671-816X(2002)01-0036-03 |
| 修稿时间： | 2001年11月18 |
Discussion on the Inspecting Function of Accountants |
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| SHANG Qiao\|e et al..Discussion on the Inspecting Function of Accountants[J].Journal of Shanxi Agricultural University:Social Science Edition,2002,1(1):36-38. |
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| Authors: | SHANG Qiao\|e |
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| Abstract: | The inspecting function of accountants must play an important role in avoiding waste effectively and protecting officials from corruption. It is necessary to understand and pay much attention to the relationship between accountant institution and its inspecting function; between inspection and management of lawful officials; between accountant inspection and finance inspection;and between inner inspection and outer inspection. |
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| Keywords: | Accountant Inspection Function |
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