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强化我国国有企业会计监督的对策分析
引用本文:周艳丽.强化我国国有企业会计监督的对策分析[J].企业技术开发,2009,28(4).
作者姓名:周艳丽
作者单位:江苏省教育厅机关服务中心,财务科,江苏,南京,210000  
摘    要:会计监督是在全面系统地反映经济活动的同时,对经济业务是否符合经济法规制度和会计准则进行考核和控制。强化会计监督是我国国企改革发展的需要,也是市场经济有序运行、健康发展的需要。国企要在竞争中增强活力、提高素质,在市场中求生存、求发展,就应依法采取各种措施,建立健全内部监督机制,保证经济指标的顺利完成。文章阐述了强化我国国有企业会计监督的意义及必要性,介绍了当前国有企业会计监督的现状和问题,提出了有效强化会计监督的对策。

关 键 词:会计监督  监督弱化  对策

Analysis on strengthening our country's supervision of state-owned enterprises accounting
ZHOU Yan-li.Analysis on strengthening our country's supervision of state-owned enterprises accounting[J].Technological Development of Enterprise,2009,28(4).
Authors:ZHOU Yan-li
Institution:Finance Department;Jiangsu Provincial Office of Education Service Center for Agencies;Nanjing;Jiangsu 210000;China
Abstract:Accounting supervision, on the one hand can reflect the economic situation comprehensively and systemati - cally, on the other hand it can control and evaluate whether the economic events comply with the economic laws and the accounting standards. The financial supervision and evaluation are the basic functions of accountancy. Streng - thening accounting supervision is very important to the reform and development of state-owned enterprises and the evolution of market economy. In order to survive and prosper...
Keywords:accounting supervision  weakening of supervision  solution  
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