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经九届全国人大常委会第十二次会议修订通过的《中华人民共和国会计法》明确提出建立单位内部监督、社会监督和国家监督三位一体的会计监督体系。针对目前一些单位存在的内部监督制度不健全或流于形式的现象,为防止违规行为的发生、避免国有集体资产的损失浪费,寻找有效途径强化会计监督职能已成为当务之急。本文着重就完善单位内部会计监督机制问题进行探讨,以求不断强化管理,保证会计工作权利,保证会计信息质量。
The Accounting Law of the People’s Republic of China, as amended by the twelfth meeting of the Ninth NPC, has explicitly proposed the establishment of an integrated accounting supervision system consisting of internal supervision, social supervision and state supervision. In order to prevent the occurrence of irregularities and avoid the loss and waste of state-owned collective assets, aiming at finding an effective way to strengthen the function of accounting supervision has become a top priority in the light of the imperfect or formal appearance of some internal supervision systems existing in some units. This article focuses on improving the internal accounting supervision mechanism of the unit to explore, in order to continue to strengthen management, ensure accounting rights, ensure the quality of accounting information.