摘要
通过分析影响会计监督职能的内外诸多环境因素 ,提出通过改善环境 ,达到强化会计监督职能的意见和建议。
This paper analyzes and explains a lot of factors inside and outside which influence accountant supervising function and puts forward some views and suggestions which are able to strengthen accountant supervising function by improving the conditions.
出处
《天津商学院学报》
2000年第4期51-52,55,共3页
Journal of Tianjin University of Commerce
