摘要
会计监督是会计的一项基本职能,是经济管理体系中的一种重要的监督形式。会计监督职能是以法律形式肯定的。如果会计人员放弃监督,那就是失职,是违法,因此,会计人员要敢于监督、善于监督,做到知法、守法、执法、护法,树立牢固的法纪观念,充分发挥会计监督的职能,不断提高会计监督工作的水平。
Accountant supervision is a basic function of the accountant and the important supervising method in the economy management system. The accountant monitoring function is authorized by the law. It is the breach of duty and irregularity if the accountant gives up the supervision. So the accountant should dare to monitor and be good at supervision and improve the working level through the building up the law concept and exerting the monitoring function of the accountant.
出处
《冶金信息导刊》
2005年第3期18-19,共2页
Metallurgical Information Review
