| 论会计监督 |
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| 引用本文： | 熊靖菊.论会计监督[J].江西教育学院学报,1999,20(2):87-90. |
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| 作者姓名： | 熊靖菊 |
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| 作者单位： | 江西教育学院财务处!江西南昌330029 |
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| 摘 要： | 会计监督作为各种经济监督中最直接、最重要的手段之一，在各项经济活动中处于重要地位，也应发挥重要作用，然而，以目前多数行政机关、事业单位和企业的会计监督现状看，会计监督显得十分滞后和乏力，本文拟对这种状况产生的原因作些分析，并就如何加强会计监督，从而有效发挥会计监督的职能作用作些探讨
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| 关 键 词： | 会计监督 内容 现状 成因 对策 |
On the Supervision of Accounting |
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| X I O N G Jin - ju.On the Supervision of Accounting[J].Journal of Jiangxi Institute of Education,1999,20(2):87-90. |
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| Authors: | X I O N G Jin - ju |
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| Abstract: | The supervision of accounting ,one ofthe most direct and important means in a variety of economic supervision ,shouldhave played an important part because ofitsfocal statusin all economic activies . At present ,however ,the current status ofthe supervi sion of accounting is rather stagnan and ineffective in most of administrative organizations ,institutions and enterprises , This paper at tempts to analyse the cause forthe occurence and search for an effective way to enhance accounting supervision ,thus giving the oppor tunitives for its effective role . |
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| Keywords: | accounting supervision contents current situation contributing factors countermeasures |
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