【作者】 张金贵；

【Author】 Zhang Jin Gui(Dem. of Economic Management,East China Shipbuilding Institute,Zhenjang 212003)

【机构】 华东船舶工业学院经济管理系；

【摘要】 加强会计监督,是建立现代企业制度的客观要求,也是提高企业素质、改善企业经营管理、杜绝财经违纪的一个重问题。文中根据现代企业制度的特征,探讨了现代企业制度与会计监督的关系,以及如何加强会计监督。更多还原

【Abstract】 Enforcement of accounting supervision is the objective requirements of building up modern enterprise system and an important measure of raising business quality, improving business operation and eliminating financial and economic malfeasance. In this paper, based on the characteristics of modem enterprise system,the ralation between modern enterprise system and accounting supervision and how to enforce accounting supervision are studied.更多还原