摘要
会计监督是会计基本职能之—,在企业管理中处于十分重要地位。当前企业会计监督工作还存在法律约束机制不健全、监督主体监督不力、会计人员管理体制存在缺陷等诸多不足,削弱了企业会计监督的效能。加强企业会计监督应健全企业会计监督法律约束机制,强化企业会计监督主体建设,完善企业会计监督理论体系,改革企业会计监督人员管理体制。
Accounting supervision is a basic function of accounting, which is at the very important position in corporate management. However, at present, some problems still exist in the accounting supervision of domestic enterprise and have weakened the effectiveness of accounting supervision. In order to strengthen the corporate accounting supervision, we should strengthen the law and mechanism of corporate accounting supervision, enforce the subject construction of corporate accounting supervision, improve the theoretical system of corporate accounting supervision and reform the personnel management system of corporate accounting supervision.
出处
《湖南财经高等专科学校学报》
2006年第5期82-84,共3页
Journal of Hunan Financial and Economic College
关键词
企业
会计
会计监督
enterprise
accounting
accounting supervision
