| 试论会计监督 |
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| 引用本文： | 解文.试论会计监督[J].中北大学学报(社会科学版),2001(3):28-29. |
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| 作者姓名： | 解文 |
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| 作者单位： | 华北工学院,财务处,山西,太原,030051 |
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| 摘 要： | 从目前会计监督的现状入手 ,分析了会计信息失真、会计监督不力的因素 ,阐述了会计监督的含义 ,提出了进一步加强会计监督必须强化国家监督 ,加强社会监督和法制建设 ,提高会计人员的素质 ,以便更好地发挥会计监督的作用
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| 关 键 词： | 会计监督 含义 手段 |
| 文章编号： | 1009-4520(2001)03-0028-02 |
| 修稿时间： | 2001年5月10日 |
More about Accounting Supervision |
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| XIE Wen.More about Accounting Supervision[J].Journal of North China Institute of Technology(Social Sciences),2001(3):28-29. |
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| Authors: | XIE Wen |
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| Abstract: | Accounting supervision is the most immediate and effective way in national economic supervision system.Bassed on analyses on the current condition of accounting suppervision such as in autbentic accounting data and deficient accounting supervision,this paper discusses the connotation of accounting supervision and propose to strengthen the governmental and social supervision and institutional constrcution and improve the professional quality of accounting staff so that the accounting supervision could be strengthened. |
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| Keywords: | accounting supervision connotation means |
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