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针对近年来我国会计信息的大量失真以及会计监督体系存在的严重问题,如何构建和完善会计监督体系以减少会计报表粉饰、提高会计信息的质量显得刻不容缓。在加强构建内部监督系统的同时,也应该完善外部监督系统。内部监督系统与外部监督系统一同实施,从内到外、从表到本,共同作用于组织整体,才能建立一个审慎且紧密的监督网络体系。
In view of the large amount of distortion of accounting information in our country in recent years and the serious problems existing in the accounting supervision system, how to construct and improve accounting supervision system to reduce the glossary of accounting statements and improve the quality of accounting information is imperative. While strengthening the construction of the internal supervision system, we should also perfect the external supervision system. The internal supervision system and the external supervision system are implemented together. From the inside to the outside and from the table to the present, the internal supervision system and the external supervision system work together to form a cautious and close supervision network system.