【摘要】 会计监督是会计法赋予会计人员的一项职责。会计服务则是根据时代的发展,对会计人员提出的一项新的要求。正确处理两者关系是高校落实财经法规制度、维护经济秩序与推进经济建设、为教学科研提供保障的重要问题。本文结合对社会主义核心价值观的认识,通过对会计监督与会计服务的关系分析,再认识会计监督与会计服务的具体内涵,提出了正确处理会计监督与会计服务关系的途径和要求。更多还原

【Abstract】 Accounting supervision is a responsibility which is entrusted to accountants by accounting laws. Accounting service is a new requirement to accountants according to the development of times. Dealing properly with the relationship between the two is an important problem for colleges and universities to carry out the financial and economic laws and regulations, to protect the economic order, to advance the economic development and to guarantee the teaching and research. With the knowledge of socialism core values and by analyzing the relationship between accounting supervision and accounting service, the paper elaborates the concrete meaning of accounting supervision and accounting service and puts forward the solutions and requirements about how to manage correctly the relationship between accounting supervision and accounting service.更多还原