| 应当对会计监督概念重新定义 |
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| 引用本文： | 章卫东. 应当对会计监督概念重新定义[J]. 华东经济管理, 2001, 15(2): 144-144,146 |
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| 作者姓名： | 章卫东 |
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| 作者单位： | 江西财经大学会计学院 |
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| 摘 要： | 旧《会计法》对会计监督概念的定义已不适应当前形势,新《会计法》对会计监督概念的定义也不够准确,本人认为有必要对会计监督概念进行重新定义。
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| 关 键 词： | 会计法 会计监督 概念 内部控制 注册会计师 审计工作 政府监督 |
| 文章编号： | 1007-5097(2001)02-0144-01 |
It's time to re-define the accounting supervision |
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| ZHANG Wei-dong. It's time to re-define the accounting supervision[J]. East China Economic Management, 2001, 15(2): 144-144,146 |
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| Authors: | ZHANG Wei-dong |
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| Abstract: | The definition of accouning supervision in old accouning art wasn't suitable to the time. And the dfinition of accounting su- pervision in new act is not accurate too. The writer consider it is necessary to re-define it. |
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| Keywords: | accounting supervision definition. |
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