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会计核算监督制度主要指的就是对企业的生产活动进行有效的审核、检查以及控制,通过会计核算监督来发现企业在发展中存在的管理问题等,并且可以及时的做出纠结,以便于企业的科学发展,进而可以使得企业的会计核算以及会计管理工作可以更健康的发展。但是当今社会,由于有着诸多外界因素干扰了会计核算监督制度的发展,也会制约着企业的可持续发展。本文通过对会计核算制度的影响因素的分析和研究,在我国基础的会计核算体制之上,并且结合我国的实际情况作出一些思考。
The accounting supervision system mainly refers to the effective auditing, inspection, and control of the company’s production activities. It also discovers the management problems that exist in the development of the company through accounting and supervision, and can timely make entanglement to facilitate the company’s Scientific development, in turn, can lead to a more healthy development of corporate accounting and accounting management. However, in today’s society, because there are many external factors that interfere with the development of the accounting supervision system, it will also restrict the sustainable development of enterprises. This article through the analysis and research of the influencing factors of the accounting system, based on our country’s basic accounting system, and combined with China’s actual situation to make some reflections.