浅谈会计事前监督在合同管理中的运用

经济业务进展情况的好坏，经济业务参与人的利益能否得到有效保障，与经济合同的约定有着直接关系，合同所具有的事前约定性使其在经济业务中具有先导性作用，至关重要。合同所具有的事前监督的性质与会计事前监督具有相通之处，为会计人员进行会计事前监督提供了一条新途径。这是会计事前监督运用于合同管理的理论前提。由财务部门对合同制定、审核过程的有效介入从而能够有效地避免不利情况的发生，合同也可以通过约定相应的违约责任保障守约一方的权益。从这个角度来说，合同所具有的规避作用也可以解释为“止诉”，即通过合同约定，使经济纠纷能够在合同自身的框架内得到解决，使合同纠纷和法律诉讼的发生率降到最低限度。因此，会计事前监督在合同管理中的运用显得尤为重要。

In advance of the accounting oversight of the contract in Management

The economic progress of the business is only as good business to participate in the economic interests can be effectively protected and the economy contracts have a direct bearing on the agreement, the contract with the prior agreement of its business with the leading economic role is crucial . The pre-contract with the supervision and the nature of the accounting oversight has had things in common, accounting for the accounting staff to provide supervision before a new way. This is the application of the accounting oversight of the contract in advance of the management theory of the premise. By the financial sector to the development of the contract, effective review process in order to be able to intervene effectively to prevent the occurrence of adverse circumstances, the contract can be agreed through the breach of a duty to protect the rights and interests of one party to do so. From this perspective, the contract has a role to avoid can also be interpreted as "only appeal", that is, through the contract, so that economic disputes in the framework of its contract to be resolved so that the contract disputes and lawsuits down the incidence of To a minimum. As a result, accounting supervision and contract management in advance of use is especially important.