摘要
会计监督是会计基本职能之一,在21世纪经济高速发展的今天,会计监督对维护市场经济秩序,保证企业正常有序的发展起着至关重要的作用,同时也保证着会计信息的真实性、准确性和合法性。会计监督是我国经济监督体系的一个重要组成部分,基于这个重要的地位,文章着重从建立健全中小企业会计监督的必要性入手,对我国中小企业会计监督现状产生的一系列原因进行简单的分析,从而提出加强中小企业会计监督的对策。
Accounting supervision is one of the basic functions of accounting, the accounting supervision plays an important role to maintains market economy order and guarantees development of enterprises in the 21st century today as well as to guarantee the truthfulness, accuracy and legality of accounting information. For accounting supervision is an important part of the economic supervision system, this paper indicates the current situation of the small and medium-sized enterprise accounting supervision of our country from the necessity of establish and improve accounting supervision for the small and medium-sized enterprise and provides countermeasures of strengthening small and medium-sized enterprise accounting supervision.
出处
《现代工业经济和信息化》
2013年第14期22-23,26,共3页
Modern Industrial Economy and Informationization
关键词
中小企业
会计监督
会计信息
监督体系
small and medium-sized
supervision accounting
accounting information
supervision system
