| 试论企业的会计监督 |
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| 引用本文： | 戴颖,王震.试论企业的会计监督[J].徐州工程学院学报,2002(2). |
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| 作者姓名： | 戴颖 王震 |
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| 作者单位： | 徐州经贸学校 江苏徐州221004
(戴颖)，徐州经贸学校 江苏徐州221004(王震) |
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| 摘 要： | 会计监督是加强经济管理 ,严肃财经纪律 ,预防和惩治经济违法犯罪 ,遏制腐败滋生蔓延的重要手段。在新旧体制转换时期 ,企业会计监督没有发挥应有的作用。改革现行的财务管理体制 ,实行会计委派制 ,加强会计基础工作建设 ,会计监督一定会发挥出应有的强大威慑力
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| 关 键 词： | 企业 会计 监督 |
Accounting Supervision on Enterprises |
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| Dai Yin,Wang Zhen.Accounting Supervision on Enterprises[J].Journal of Xuzhou Istitute of Technology,2002(2). |
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| Authors: | Dai Yin Wang Zhen |
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| Abstract: | Accounting supervision is a chief means of strengthening the economic management, enforcing the economic discipline, preventing and punishing the crimes and arresting the spread of corruption. During the transitional period of the systems, accounting supervision didn't bring its advantage into full play. By reforming the present fiscal management system, implementing accounting appointment system and strengthening basic accounting work, we will give free rein to its power. |
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| Keywords: | Enterprise Accounting Supervision |
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