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改革开放以来,我国逐步建立了一种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。保证会计监督有据可依,不但改善了会计监督外部的环境,同时也给单位内部会计监督以准确的定位,明确监督的职责。会计监督体系的健全对维护社会经济和提高会计工作质量有着非常重要的现实意义。
Since the reform and opening up, China has gradually established an accounting supervision system that takes the financial revenue and expenditure of the grass-roots units as the monitoring object and takes the state supervision, social supervision and internal unit supervision as the main forms. To ensure evidence-based accounting supervision, not only to improve the external environment for accounting supervision, but also to the unit’s internal accounting supervision to accurately locate and clear the responsibility of supervision. The soundness of accounting supervision system has very important practical significance for maintaining social economy and improving the quality of accounting work.