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会计监督是保证会计工作有效运行的必要手段,也是不断提高会计信息质量的必要保证。然而从会计实务的具体操作上来看,核算职能往往能够得以履行,而监督职能的履行却不如人意。通过分析小企业会计监督的现状,进而探讨小企业会计监督中出现的问题,最后提出完善法律规范体系;转变执法方式,加大执法检查力度等改进措施。
Accounting supervision is necessary to ensure the effective operation of accounting work, but also the necessary guarantee to continuously improve the quality of accounting information. However, according to the concrete operation of accounting practices, accounting functions can often be fulfilled, while the performance of supervision functions is not satisfactory. By analyzing the status quo of accounting supervision in small enterprises, and then to explore the problems that arise in the accounting supervision of small enterprises, and finally proposed to improve the legal norms system; to change the law enforcement methods, increase the intensity of law enforcement inspection and other improvements.