| 对会计监督职能的再认识 |
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| 引用本文： | 汤瑞雄,江佩珠.对会计监督职能的再认识[J].中山大学学报论丛,1998(4). |
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| 作者姓名： | 汤瑞雄 江佩珠 |
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| 作者单位： | 广东省科学院昆虫研究所(汤瑞雄)，中国科学院广州分院(江佩珠) |
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| 摘 要： | 通过对会计发展史和会计理论误区的分析，对会计监督职能提出质疑，并指出会计本身并不具有监督职能的观点
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| 关 键 词： | 会计，监督职能，再认识 |
New Recognition on Accounting Supervisory Function |
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| Tang RuixiongGuangdong Institute of Entomology,Guangzhou ,China Jiang Peizhu.New Recognition on Accounting Supervisory Function[J].Supplement to the Journal of Sun Yatsen University,1998(4). |
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| Authors: | Tang RuixiongGuangdong Institute of Entomology Guangzhou China Jiang Peizhu |
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| Institution: | Tang RuixiongGuangdong Institute of Entomology,Guangzhou 510260,China Jiang Peizhu |
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| Abstract: | By a way of analysis of the history of accounting development,accountion theory and error area, this paper raises a query to the validity of accounting supervisory function and distinctively points out the view point that accountion itself has no supervisory function. |
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| Keywords: | accounting supervisory function new recognition |
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