| 会计监督与审计监督的关系研究 |
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| 引用本文： | 刘友夫,许毅蒙,张利夫,唐振奇.会计监督与审计监督的关系研究[J].长沙理工大学学报(社会科学版),2005,20(4):65-68. |
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| 作者姓名： | 刘友夫 许毅蒙 张利夫 唐振奇 |
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| 作者单位： | 湖南省电力公司,湖南,长沙,410007;湖南省电力公司,湖南,长沙,410007;湖南省电力公司,湖南,长沙,410007;湖南省电力公司,湖南,长沙,410007 |
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| 摘 要： | 虽然新的会计法不但明确了会计监督的定位,而且完善了会计监督体系,但是诸多对于会计监督与审计监督关系的不正确认识仍然存在,并且阻碍着其职能的发挥。为了保证会计监督与审计监督正常发挥作用,有必要对其关系进行研究。会计监督与审计监督同属于经济监督体系,但具有各自独立的体系,在企业内部不仅不可相互替代,且具有互补关系。
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| 关 键 词： | 会计监督 审计监督 互补关系 |
| 文章编号： | 1672-934X(2005)04-0065-04 |
| 修稿时间： | 2005年9月28日 |
A research on the relationship between accounting supervision and auditing supervision |
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| LIU You-fu,XU Yi-meng,ZHANG Li-fu,TANG Zhen-qi.A research on the relationship between accounting supervision and auditing supervision[J].Journal of Changsha University of Science & Technology,2005,20(4):65-68. |
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| Authors: | LIU You-fu XU Yi-meng ZHANG Li-fu TANG Zhen-qi |
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| Abstract: | Although the new accounting law has not only made the location of the accounting supervision definitely clear but completed the accounting supervision system,many incorrect views about the relationship between the accounting supervision and the auditing supervision still exist,some of them even hindering the function of the accounting supervision and the auditing supervision.In order to make the supervision systems run smoothly,it is necessary to discuss the relationship between them.Both the accounting supervision and the auditing supervision belong to the same economic supervision system each with its own independent system.Thus neither can be replaced by the other with complementary qualities for each other. |
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| Keywords: | Accounting Supervision Auditing Supervision Complementation |
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