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会计监督与防治腐败
引用本文:李鸿丽.会计监督与防治腐败[J].安阳工学院学报,2004(3):103-104.
作者姓名:李鸿丽
作者单位:安阳市文峰区,财政局,河南,安阳,455000
摘    要:有效的会计监督体系是防治腐败、推动经济秩序健康运行的重要保证.目前会计监督乏力的原因主要是会计审计人员业务素质偏低,会计审计制度不健全等.应采取的措施是加大对会计审计人员的业务培训,加大监控权力力度等.

关 键 词:会计监督  防治腐败  方法途径
文章编号:1671-928X(2004)03-0103-02
修稿时间:2004年2月11日

Accounting Supervision and Prevention of Corruption
LI Hong-li.Accounting Supervision and Prevention of Corruption[J].Journal of Anyang Institute of Technology,2004(3):103-104.
Authors:LI Hong-li
Abstract:Effective accounting supervision is an important guarantee for corruption prevention and stable operation of the economy. Presently, the weak accounting supervision lies in the fact that the accounting auditors lack professional abilities and that the accounting and auditing systems are inadequate. The solutions to these problems are to strengthen the professional training of the accountants and the auditors and to enforce the accounting supervision.
Keywords:accounting supervision  corruption prevention  approaches  
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