会计监督弱化

企业内部会计监督弱化再探

A Further Study of The Weakening Enterprise Interior Accounting Supervision

现代会计监督弱化的原因及对策

Causes and Countermeasure of Weakness on Modern Accounting Supervision

浅谈会计监督职能弱化问题

A Brief Talk on the Problems of Functions of Weakening Accounting Supervision

但是，企业会计监督职能弱化仍是目前会计工作的一大顽症，会计报表中虚盈实亏的现象仍相当突出，直接影响到国家宏观经济政策的制定和宏观调控措施的实施。

The phenomenon of the false profit and real loss is still so common as to jeopardize the formulation of macroeconomic policies and the implementation of macroeconomic control in our country .

在会计规则监督权弱化条件下，经营者控制了企业剩余的计量。

With feebleness of right-supervising of accounting rule , operators control surplus-measuring .

会计监督职能的弱化及对策研究

On Accounting Supervision Function 's Weakening and Countermeasure

会计信息失真的原因主要是会计监督弱化，部分会计人员素质较低，社会监督体系不完善，企业产权不明晰等。

The principle reasons for the distortion of accounting information are the weakness of accounting supervision , the low quality of the accountant , the imperfection of social supervision and the vague property right of enterprises .

摘要会计监督是会计基本职能之一，是依法而行、依理而行的，但由于企业会计管理体制、内部控制、人员素质等各方面的原因，会计监督存在弱化现象。

Accounting supervision is one of basic accounting functions and carried out in accordance with laws and regulations , but , because there are the following causes like enterprise accounting management system , internal control , personnel quality , etc. , it presents a weakening trend .