| 对会计监督的几点思考 |
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| 引用本文： | 蒋兴丽.对会计监督的几点思考[J].临沂师范学院学报,2001,23(5):43-44. |
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| 作者姓名： | 蒋兴丽 |
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| 作者单位： | 临沂师范学院,监察审计室,山东,临沂,276005 |
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| 摘 要： | 会计监督是《会计法》赋予会计的神圣职责，会计的这种监督权限应具有法律保障和法律效力。目前我国经济监督和社会监督力量显得比较软弱，内部的约束机制不健全，法制观念淡薄。针对社会中存在的这些问题，必须强化会计监督的职能。
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| 关 键 词： | 会计监督 会计法 会计制度 法律效力 法制建设 会计队伍建设 会计人员素质 |
| 文章编号： | 1009-6051(2001)05-0043-02 |
Thinking over Accountant Supervision Problems |
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| JIANG Xing-li.Thinking over Accountant Supervision Problems[J].Journal of Linyi Teachers' College,2001,23(5):43-44. |
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| Authors: | JIANG Xing-li |
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| Abstract: | Accountant supervision is a sacred duty entrusted to the accountants by The Accountant Law. The limit of the accountants' authority should be legally ensured and effective. At present, the force to economical supervision and social control in our country seems to be comparably weak. The inner bounding mechanism is not perfect. People are indifferent to the legal institutions. In view of these social problems, the supervision functions by the accountants must be strengthened. |
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| Keywords: | accountant supervision accountant law accountant system |
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