| 用EXCEL透视数据 |
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| 引用本文： | 章卫东. 用EXCEL透视数据[J]. 华东经济管理, 2001, 15(2): 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江西南昌 330013 |
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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： | 会计监督 概念 |
| 收稿时间： | 2000-12-28 |
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): 144-146 |
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| Authors: | ZHANG Wei-dong |
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| Affiliation: | College of Accounting Jiangxi university of Financial & Economics, Nanchang 330013, China |
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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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