| | | | | 会计监督与审计监督的关系研究 | | | 刘友夫;许毅蒙;张利夫;唐振奇 | | | 虽然新的会计法不但明确了会计监督的定位,而且完善了会计监督体系,但是诸多对于会计监督与审计监督关系的不正确认识仍然存在,并且阻碍着其职能的发挥。为了保证会计监督与审计监督正常发挥作用,有必要对其关系进行研究。会计监督与审计监督同属于经济监督体系,但具有各自独立的体系,在企业内部不仅不可相互替代,且具有互补关系。
【作者单位】：湖南省电力公司 湖南长沙410007
【关键词】：会计监督;审计监督;互补关系
【分类号】：F231.6;F239.2
【DOI】：cnki:ISSN:1007-6271.0.2005-04-015
【正文快照】：
一、问题的提出当前,企业会计工作违规违纪,弄虚作假的现象层出不穷,造成会计工作秩序混乱,会计信息失真,严重影响了投资者、债权人以及社会公众的利益,同时也阻碍了国家宏观调控和管理的正常进行。面对会计信息失真的严重现实,许多学者要么从内部会计监督的角度,要么从内部审 | | |  推荐 CAJ下载  PDF下载 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 | | | | A research on the relationship between accounting supervision and auditing supervision | | | LIU You-fu;XU Yi-meng;ZHANG Li-fu;TANG Zhen-qi(Hunan Electric Power Company;Changsha;Hunan 410007;China) | | | Although the new accounting law has not only made the location of the accounting supervision definitely clear but completed the accounting supervision system,many incorrect views about the relationship between the accounting supervision and the auditing supervision still exist,some of them even hindering the function of the accounting supervision and the auditing supervision.In order to make the supervision systems run smoothly,it is necessary to discuss the relationship between them.Both the accounting supervision and the auditing supervision belong to the same economic supervision system each with its own independent system.Thus neither can be replaced by the other with complementary qualities for each other.
【Keyword】：Accounting Supervision;Auditing Supervision;Complementation |
|
|
