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随着市场经济的发展壮大,人们对于市场经济活动紧密相关的会计有了进一步认识,愈来愈认识到会计在社会生产中的重要地位。但近几年来,由于种种原因,会计监督呈弱化态势,致使经济领域中不规范的经济行为与违法犯罪时有发生,会计信息失真现象在一定范围内变得越来越严重,造成这种现象的原因是多方面的,因此,本文通过对目前社会实践中在会计监督方面存在的问题和原因进行探讨和分析,对如何强化会计监督,提出相应的方法和措施。
With the development and growth of the market economy, people have got a further understanding of the accounting closely related to the market economy activities and are increasingly aware of the important position of accounting in social production. However, in recent years, due to various reasons, the accounting supervision has been weakened, resulting in irregular economic activities in the economic field and crimes have occurred from time to time, accounting information distortion in a certain range of more and more serious, causing this phenomenon There are many reasons for this. Therefore, this paper discusses and analyzes the problems and causes of accounting supervision in current social practice, and puts forward corresponding methods and measures on how to strengthen accounting supervision.