| 关于加强会计监督的思考 |
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| 引用本文： | 于丽娜.关于加强会计监督的思考[J].烟台职业学院学报,2004,10(3):55-57. |
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| 作者姓名： | 于丽娜 |
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| 作者单位： | 山东省蓬莱市公路局,山东,蓬莱,265600 |
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| 摘 要： | 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 ,加强政府对企业会计的监管 ,建立健全企业内部监督和外部监督机制 ,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： | 会计监督 内部监督 外部监督 |
| 文章编号： | 1672-3740(2004)03-0055-03 |
Thoughts on Enhancing Accounting Supervision |
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| YU Li-na.Thoughts on Enhancing Accounting Supervision[J].Journal of Yantai Vocational College,2004,10(3):55-57. |
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| Authors: | YU Li-na |
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| Abstract: | Currently in our country there are many instances of untruthful accounting information.In order to enhance and perfect the supervisal function of accountancy, we must improve the construction of law system, enhance the govenments charge of the accountants in enterprises, establish sound inner supervisal mechanism in enterprises, enhance the exterior inspects; we should also increase the supervisal responsibility of the directors and cultivate highly qualified accountants. |
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| Keywords: | accounting information accounting supervision inner inspect exterior inspect |
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