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会计监督是对经济活动过程的合法性、合规性、效益性进行监督捡查,并由专业人员或机构完成。会计监督的有效性关健在于会计人员的独立性,即会计人员不受被监督者的支配,否则监督就会形同虚设,会计人员将变成被监督者的“私人秘书”或者说是“记账员”。会计监督弱化将导至会计资料失去真实的意义,扰乱正常的市场经济秩序,影响国家对有效的宏观经济政策的调控,为腐败的滋生提供了温床,导致国有资产流失。防范、杜绝会计监督的无效性,应加强会计监督管理,提高会计信息的真实性,保证会计信息以铁的事实而真实存在。
Accounting supervision is the process of economic activity legitimacy, compliance and effectiveness of supervision and inspection, completed by professionals or agencies. The effectiveness of accounting supervision lies in the independence of accountants, that is, accountants are not subject to the supervision of the supervisors, or supervision will be ineffective, accounting personnel will become the supervised “private secretary” or “ ”Accounted". The weakening of accounting supervision will lead to the loss of true meaning of accounting data, disrupt the normal order of market economy, affect the state’s regulation of effective macroeconomic policies, provide a hotbed for corruption and lead to the loss of state-owned assets. To prevent and eliminate the inefficiency of accounting supervision, we should strengthen the supervision and management of accounting, enhance the authenticity of accounting information and ensure that the accounting information exists in the iron fact.