| 会计核算是强化内部会计监督的关键 |
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| 引用本文： | 崔春玉.会计核算是强化内部会计监督的关键[J].吉林省经济管理干部学院学报,2004,18(3):40-42. |
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| 作者姓名： | 崔春玉 |
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| 作者单位： | 黑龙江省农垦佳木斯实验学校,黑龙江,佳木斯市,154007 |
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| 摘 要： | 单位内部会计监督是通过会计核算进行的．内部会计监督包括会计核算的全过程。我国《会计法》明确规定：会计机构和会计人员对会计核算实施监督，监督单位经济活动的真实性、合理性、合法性和有效性，重点是合法性的监督。
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| 关 键 词： | 会计核算 监督 关键 |
| 文章编号： | 1009-0657(2004)03-0040-03 |
| 修稿时间： | 2004年3月16日 |
Accountant Accounting is the Key to Strengthen Inside Accounting Supervision |
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| Cui Chunyu.Accountant Accounting is the Key to Strengthen Inside Accounting Supervision[J].Journal of Jilin Province Economic Management Cadre College,2004,18(3):40-42. |
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| Authors: | Cui Chunyu |
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| Abstract: | The inside accounting supervision of a unit is realized through accountant accounting and it includes the whole course of accountant accounting. The Accounting Law of our country says clearly that accounting agencies and accounting staff should superviseaccounting, supervise the reality, reasonsbility, legality and validity of economic activities of a unit, esp. the legality. |
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| Keywords: | Accountant accounting Accounting supervision Key |
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