国企改革必须强化会计监督  

Strengthen Accounting Supervisory in National Corporation Reforming

作　　者：贺宁[1] 

机构地区：[1]广东培正学院会计学系,广东广州510830

出　　处：《山西广播电视大学学报》2005年第5期83-84,共2页Journal of Shanxi Radio & TV University

摘　　要：深入研究和准确掌握部分国有企业财务会计报告失真的动机和对其监督不力的原因,才能制定出国有企业会计监督的有效措施。现有的会计监督方法效果欠佳,必须创新监督机制,满足监督要求。As long as we can make clear of the motivation of false financial statements in part of national corporation as well as the reason about ill supervisory, it is likely to lay down the effective method of supervisory. The present effect of accounting supervisory method is far from perfect, so we should innovate the supervisory mechanism to meet the special need of supervisory.

关 键 词：国企 会计监督 会计职能 独立审计聘任机制 

分 类 号：F231.6[经济管理—会计学]