| 我国企业会计监督的思考 |
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| 引用本文： | 吕新艳.我国企业会计监督的思考[J].广东水利电力职业技术学院学报,2005,3(2):61-63. |
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| 作者姓名： | 吕新艳 |
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| 作者单位： | 商丘市职业技术学院,河南,商丘,476000 |
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| 摘 要： | 目前,我国出现很多会计信息失真的情况,会计监督存在着严重的问题。要加强和完善会计监督职能,必须从加强法律体系建设、建立健全企业内部监督机制、加强外部监督、加强单位负责人的会计监督责任、培养高素质的会计人员等几个方面着手。
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| 关 键 词： | 会计信息 会计监督 内部监督 外部监督 |
| 文章编号： | 1672-2841(2005)02-0061-03 |
| 修稿时间： | 2004年10月23 |
Reflection on Accounting Supervision of Chinese Enterprises |
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| LV Xin-yan.Reflection on Accounting Supervision of Chinese Enterprises[J].Journal of Guangdong Technical College of Water Resources and Electric Engineering,2005,3(2):61-63. |
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| Authors: | LV Xin-yan |
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| Abstract: | At present, false accounting information is prevalent in our country. There are a lot of serious problems exiting in our accounting supervision. To enhance and improve the function of the accounting supervision, we need to strengthen the construction of law system, build up interior and exterior supervision system of enterprise, improve the responsibility of the persons in charge of accounting supervision and cultivate accountant with high quality. |
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| Keywords: | accounting information accounting supervision inside supervision outside supervision |
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