试论企业内部会计监督与审计监督
A Discussion on Accounting Supervision and Auditing Supervision in Enterprises
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摘要: 针对目前企业会计监督弱化,会计监督与审计监督之间的矛盾,作者从会计与审计监督的内容、作用和特点,认真分析研究它们之间的关系,找出会计监督弱化及会计监督与审计监督之间的矛盾产生的原因,从而提出了正确处理两者之间的关系和强化两种监督的办法。Abstract: In view of the current trend of accounting supervi-sion weakening and the contradiction between accounting supervision and auditing supervision in enterprises,their relationship is studied and the causes of accounting su-pervision weakening and the contradictions between them are analyzed based on comparison of the contents,func-tions and characteristics of the two kinds of supervision.Several methods are presented to properly deal with their relationship and strengthen accounting and auditing super-vision.