摘要
国有企业是我国经济发展的重要产业支柱。国有企业发展的良性循环与高质发展,对国家经济乃至社会稳定,都会产生积极直接的正面影响。财会工作的有效性也会对国有企业的生产和经营产生重大影响。财会监督机制的有效建立与执行是会计信息真实、准确、可靠的必要条件,是国有企业经济监督的重要手段与措施之一。目前,国有企业的财会监督仍存在较多问题,必须对国有企业财会监督进行改进和完善。论文对我国国有企业的财会监督现状进行了分析,同时提出了几点建议。
State-owned enterprises are the important industrial pillar of China's economic development.The virtuous cycle and high quality development of the development of state-owned enterprises will have a positive and direct positive impact on the national economy and even social stability.The effectiveness of accounting work will also have a significant impact on the production and operation of state-owned enterprises.The effective establishment and implementation of financial and accounting supervision mechanism is the necessary condition for the authenticity,accuracy and reliability of accounting information,and is one of the important means and measures for the economic supervision of state-owned enterprises.At present,there are still many problems in the financial and accounting supervision of state-owned enterprises,which must be improved and perfected.This paper analyzes the current situation of the financial and accounting supervision of state-owned enterprises in China,and puts forward some suggestions.
作者
吴静
WU Jing(Jiangsu Nuclear Power Co.,Ltd.,Lianyungang 222000,China)
出处
《中小企业管理与科技》
2021年第12期94-95,共2页
Management & Technology of SME
关键词
国有企业
财会监督
现状
建议
state-owned enterprises
financial and accounting supervision
current situation
suggestions
