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我国在由计划经济向市场经济的转轨过程中,各族人民促进了我国经济事业的发展,同时引发了一些深层次的管理矛盾。在会计工作上就是一些部门和单位受局部利益或个人利益的驱动,违规违纪、弄虚作假,造成会计工作秩序混乱,会计信息失真,严重影响了投资人、债权人及社会公众的利益,同时也阻碍了国家宏观调控和管理的正常进行,有效的途径之一就是进行有效的会计监督。
During the transition from a planned economy to a market economy in our country, people of all nationalities promoted the development of China’s economy and caused some deep-rooted management conflicts. In the accounting work, some departments and units are driven by the interests of the individual or part of the individual. They violate discipline and fraud and cause confusion in accounting work and distortion of accounting information, thus seriously affecting the interests of investors, creditors and the public at large, One of the effective ways for the national macro-control and management to proceed normally is to carry out effective accounting supervision.