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会计监督是会计信息系统的两大基本职能之一 ,在我国的经济监督体系中占有关键性的重要地位。新《会计法》把会计监督专列一章 ,体现了国家决策部门对会计进行法律化监督的高度重视 ,并使会计监督的法制概念得以确立和完善。从《会计法》及相关法律规定综合来看 ,会计监督包括
Accounting supervision is one of the two basic functions of accounting information system, which occupies a crucial and important position in our country’s economic supervision system. The new “Accounting Law” put a special chapter in accounting supervision, reflecting the national decision-making department of the legal supervision of accounting attached great importance, and make the concept of legal supervision of accounting supervision can be established and perfected. From the “Accounting Law” and related laws and regulations comprehensive point of view, accounting supervision include