| 浅议会计监督 |
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| 引用本文： | 武淑兰,王东华.浅议会计监督[J].同煤科技,2001(3):59-60,62. |
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| 作者姓名： | 武淑兰 王东华 |
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| 作者单位： | 大同煤矿集团公司财务部 |
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| 摘 要： | 由于会计监督不力而引发的会计信息失真现象屡见不鲜。为规范会计工作，打击违法行为，保证会计资料质量，必须衽有效的会计监督。执法必严、违法必究，是会计监督的关键。
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| 关 键 词： | 会计监督 会计资料 外部授权人 会计信息 执法力度 |
| 文章编号： | 1000-4866(2001)03-0059-02 |
A study on Supervision of Accountant |
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| Authors: | Wu Shulan Wang Donghua |
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| Affiliation: | Wu Shulan Wang Donghua |
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| Abstract: | It occurs commonly that accoantant information is not true to the original due to the ineffective supervision of accountant, In order to standard the work of accountant, crack down the illegal activities and assure the accuracy of accountant materials, effective supervision on accountant is of necessity. Strict enforcement of the law and disip linary action on illegal activities are also the key to the supervision of aceountant. |
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| Keywords: | strength accountant supervision |
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