摘要
针对我国企业会计信息失真以及国有企业治理中所存在的问题，论证了应该正确认识会计的职能，使会计回归其真正的职能，提高会计反映企业信息的质量和能力的观点，以促进现代企业的稳步发展。
According to the accounting information distortion and problems existed in company management in Chinese state owned enterprises the functions accountants are discussed in order to ensure the information quality and increase accountant＇s ability to promote the steady development of modern enterprises.
出处
《山西建筑》
2006年第15期185-186,共2页
Shanxi Architecture
关键词
监督职能
治理结构
内部控制
supervisory function, management structure, internal control
