关于强化会计监督的思考

摘要

Through the analysis of the accounting supervision system structure and the reasons as well as causes of existent problems of the accounting supervision, this article puts forward the necessity of strengthening accounting supervision, which must accelerate the improvement of the legal system, ensure enterprise internal accounting supervision mechanism play effective role, have clear responsibilities to unit leader in accounting supervision, strengthen external supervision and so on.%本文通过对会计监督的体系构成及产生的原因、会计监督存在问题的原因分析,提出强化会计监督的必要性,一定要从加快完善法律体系、保障企业内部会计监督机制发挥有效作用、会计监督中单位负责人有明确的职责、强化外部监督等几个方面着手.