摘要
旧《会计法》对会计监督概念的定义已不适应当前形势，新《会计法》对会计监督概念的定义也不够准确，本人认为有必要对会计监督概念进行重新定义。
The definition of accouning supervision in old accouning art wasn't suitable to the time. And the dfinition of accounting su- pervision in new act is not accurate too. The writer consider it is necessary to re-define it.
出处
《华东经济管理》
2001年第2期144-144,146,共2页
East China Economic Management
