关于建立会计监督体系的思考

目前许多单位在会计制度的执行和会计监督制度方面存在着一系列的问题,要加强和完善会计监督职能,必须要正确认识会计监督的重要地位和加强法制建设,明确单位负责人在会计监督中的责任,培养高素质的会计人员,对违法者予以严厉的制裁,建立起诚信、公正、合法的会计秩序和会计监督体系。

《The Accountancy law>is basic guarantee that build up accountancy''''s inspecting the system

Many units inspect in the performance of the accounting system and accountancy currently system the one who exists a series of problem,to strengthen and perfect accountancy the direct working talent,must the important position of the direct of accountancy of right understanding and strengthen the legal system construction,explicit unit representative director in accountancy inspect responsibility,develop the accountant of the high character,to break the law gives the scathing sanctions,building up rising the trustworthiness,candor,legal accountancy's order and accountancy to inspect the system.