摘要
“会计监督”这一概念早已存在,但今天人们对它的内涵和外延在认识上却产生了巨大的分歧。这在很大程度上影响了监督理论研究的进展,同时也制约了会计监督理论对实践的指导作用。而要准确定义“会计监督”,必须明确“监督”的含义,了解监督原则,并在具体经济环境中将监督主体、客体、目的及实现方式联系起来进行分析,才能得出正确的结论,并为解决会计工作中出现的一系列问题提供思路。
The concept accounting supervision has existed for a long period of time, but people’s understanding remains astonishingly divergent about its connotation and extension. It affects greatly on the course of theoretical research about accounting supervision and restricts guiding function to practice of accounting supervision theory. However the concept of accounting supervision could be precisely defined after clarifying the meaning of supervision and its principles and analyzing the subject, object and aim in concrete economic environment, so we will gain a correct answer and show clearly the train of solve accounting problems.
出处
《湖南科技学院学报》
2005年第4期83-86,共4页
Journal of Hunan University of Science and Engineering
关键词
会计监督
经济环境
监督主体
监督客体
监督目的
Accounting supervision
Economic environment
Subject of supervision
Object of supervision
Aim of supervision
