| 浅论会计监督的弱化原因及对策 |
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| 引用本文： | 陈丽华,邓宝萍.浅论会计监督的弱化原因及对策[J].江汉石油职工大学学报,2006,19(5):79-80. |
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| 作者姓名： | 陈丽华 邓宝萍 |
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| 作者单位： | 1. 中国石化集团江汉石油管理局测录井工程公司,湖北,潜江,433123
2. 中国石化集团江汉石油管理局财务结算中心 |
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| 摘 要： | 会计监督是会计基本职能之一,是依法而行、依理而行的,但由于企业会计管理体制、内部控制、人员素质等各方面的原因,会计监督存在弱化现象。强化内外监督,完善法律体系,是提高会计监督职能、增强会计监督效果的有效途径。
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| 关 键 词： | 会计监督 弱化原因 对策 |
| 文章编号： | 1009-301X（2006）05-0079-02 |
| 收稿时间： | 2006-03-29 |
| 修稿时间： | 2006年3月29日 |
On Weakening Cause and Countermeasure for Accounting Supervision |
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| CHEN Li-hua,Deng Bao-ping.On Weakening Cause and Countermeasure for Accounting Supervision[J].Journal of Jianghan Petroleum University of Staff and Workers,2006,19(5):79-80. |
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| Authors: | CHEN Li-hua Deng Bao-ping |
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| Abstract: | Accounting supervision is one of basic accounting functions and carried out in accordance with laws and regulations, but, because there are the following causes like enterprise accounting management system, internal control, personnel quality, etc. , it presents a weakening trend. Intensifying internal and external supervision and improving legal system is an efficient means to enhance accounting supervision function and its effect. |
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| Keywords: | accounting supervision weakening cause countermeasure |
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