浅析会计监督  

Attempting Analysis on Accounting Supervision

作　　者：李超越 张瑾忠 

机构地区：[1]黑龙江省黑河市产品质量检验所,黑龙江黑河164300 [2]黑龙江省黑河市财政局评审中心,黑龙江黑河164300

出　　处：《哈尔滨商业大学学报（社会科学版）》2003年第2期56-57,共2页Journal of Harbin University of Commerce:Social Science Edition

摘　　要：会计监督是通过立法赋予会计机构、会计人员可以正当行使的职权,也是我国经济监督体系中最直接最主要的监督手段。它的对象是特定主体的经济活动过程及其引起的资金运动,具有综合性、全面性、连续性,它的依据是特定主体制定的各种合法制度,最终目的是提高特定主体的工作效益。Accounting supervision is an authority which accounting offices and accounting personnel may legitimately exercise as vested by law. It is the most direct and important supervisory means in the domestic economic supervision system. The object of accounting supervision is the economic activities of specified subjects and the capital flowing aroused thereof, which is integrative, comprehensive and successive. The basis of accounting supervision is various legitimate systems designed for the specified subjects, and the final aim of it is to promote the working efficiency and interests of those specified subjects.

关 键 词：会计监督 财务报告 财务会计 会计帐薄 

分 类 号：F231.6[经济管理—会计学]