| 我国会计监督的现状和对策 |
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| 引用本文： | 周玉琴. 我国会计监督的现状和对策[J]. 重庆交通学院学报(社会科学版), 2005, 5(2): 42-44 |
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| 作者姓名： | 周玉琴 |
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| 作者单位： | 重庆汽车研究所 重庆400039 |
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| 摘 要： | 由于对会计监督的基本含义与本质特征的认识偏差,导致我国会计监督存在不少问题。会计监督是一项系统工程,涉及企业管理的方方面面。必须采取综合措施,从根本上解决会计职能弱化、会计监督乏力、会计秩序混乱的问题。
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| 关 键 词： | 会计监督 本质特征 会计监督管理体系 |
| 文章编号： | 1009-9794(2005)02-0042-03 |
| 修稿时间： | 2004-11-12 |
Present Situation of Accounting Surveillance in China and Measures |
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| ZHOU Yu-qin. Present Situation of Accounting Surveillance in China and Measures[J]. Journal of Chongqing Jiaotong University(Social Sciences Edition), 2005, 5(2): 42-44 |
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| Authors: | ZHOU Yu-qin |
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| Abstract: | Because of the misunderstanding of the basic meaning and essential features of the accounting surveillance,there are so many problems in accounting surveillance in China.Accounting surveillance is a systematic project,which involves every aspect of enterprise management.Comprehensive measures must be made to solve the problems of weak accountant function,dull accounting surveillance and random accounting order. |
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| Keywords: | accounting surveillance essential feature accounting surveillance managing system |
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