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我国现行的会计监督体系是以基层单位财务收支为监督对象,以国家监督、社会监督、单位内部监督为主要形式的会计监督体系。它对维护社会经济秩序,保证会计工作的正常进行,发挥了一定作用。但是,它在监督的基本思路、手段、方法等还存在一些弊端。这就要求我们不断的健全和不断完善会计监督体系,达到提高会计工作质量和维护社会经济秩序的目的。
The current system of accounting supervision in our country is an accounting supervision system whose financial revenues and expenditures of the grass-roots units are the targets of supervision, and the state supervision, social supervision and internal unit supervision are the main forms. It has played a certain role in maintaining social and economic order and ensuring the normal progress of accounting work. However, there are still some shortcomings in its basic ideas, methods and methods of supervision. This requires that we constantly improve and perfect the accounting supervision system so as to achieve the goal of improving the quality of accounting work and maintaining the social and economic order.