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在我国的经济监督体系中,会计监督历来是各种经济监督手段中最直接、最主要的监督手段之一。长期以来我们对它寄于厚望,特别是对于国有企业而言。但实践中,会计监督作用一直不如人意。会计改革以来,客观上要求进一步强化会计监督,而事实上会计监督作用却呈弱化势态。1995年10月26日召开的全国会计工作会议对此表示了极大的关注和解决这一问题的决心。《会计研究》为此发表了杨雄胜、陈毓圭等同志的文章①(下简称《杨文》、《陈文》),珠海远方杯有奖征文也
In our country’s economic supervision system, accounting supervision has always been one of the most direct and primary means of supervision in all kinds of economic supervision. We have long placed it high hopes, especially for state-owned enterprises. However, in practice, the role of accounting supervision has been unsatisfactory. Since the accounting reform, objectively requires the further strengthening of accounting supervision, but in fact the role of accounting supervision has been weakened. The National Accounting Working Conference held on October 26, 1995 expressed its great concern and resolve in resolving this issue. Accounting Research published the articles of Yang Xiongsheng, Chen Yugui and other comrades ① (hereinafter referred to as “Yang Wen” and “Chen Wen”), the Zhuhai YuanFang Cup Prize Essay