摘要
会计监督对维护国家财政和经济法规,强化单位内部的经营管理,进而提高经济效益具有重要的作用。针对目前存在的会计监督弱化的现状及原因,提出了强化国家监督和加强立法,建立完善的内部监督机制和加强社会监督等一系列相应的治理对策。
Accounting supervision plays an important role to safeguard national finance and economic regulations, strengthen the unit internal operating management, and then increase economic efficiency. Aiming at status quo and the reasons of weakening of accounting supervision, a series of appropriate countermeasures to strengthen national monitoring and enhance legislation, establish sound internal supervision mechanisms and strengthen social supervision are put forward.
出处
《价值工程》
2012年第19期178-179,共2页
Value Engineering
关键词
会计监督
原因
对策
accounting supervision
reason
countermeasures
