| 对我国企业会计监督现状的思考 |
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| 引用本文： | 岳建斌. 对我国企业会计监督现状的思考[J]. 雁北师范学院学报, 2005, 21(4): 22-24 |
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| 作者姓名： | 岳建斌 |
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| 作者单位： | 大同地方煤炭集团 山西 大同 037006 |
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| 摘 要： | 市场经济的发展促进了我国经济的发展，但在缺乏监督管理的情况下出现了各种违规违纪、弄虚作假现象，造成会计工作混乱，会计信息失真，本文分析了会计监督的内容、现状并提出了一些对策。
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| 关 键 词： | 企业 会计监督 审计监督 会计责任主体 |
| 文章编号： | 1009-1939（2005）04-0022-03 |
| 收稿时间： | 2005-05-09 |
| 修稿时间： | 2005-05-09 |
On the Present Situation of Supervision on Enterprise Accounting |
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| YUE Jian-bin. On the Present Situation of Supervision on Enterprise Accounting[J]. Journal of Yanbei Teachers College, 2005, 21(4): 22-24 |
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| Authors: | YUE Jian-bin |
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| Affiliation: | Datong Local Coal Mines Group Datong Shanxi 037006 |
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| Abstract: | The development of market economy has greatly promoted our economy, but due to the inadequacy of effective supervision, illegal operation and falsehood or fraud abuse takes its heavy toll and causes infidelity in accounting. This paper offers a detailed account of accounting supervision and countermeasures to ease the present situation. |
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| Keywords: | enterprise accounting supervision auditing supervision main body of accounting responsibility |
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