...息 企业会计监督 国家监督 社会监督 [gap=1419]key words] accounting information , accounting supervision of enterprise , state control , social supervision ..
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针对我国企业会计监督弱化的成因，提出了以下建议：加强内部审计力度，提高审计人员素质；
For the causes of the weakening of enterprise accounting supervision, some suggestions were put forward. The internal audit should be strengthened and the quality of audit staff should be improved;
企业会计人员拥有多大的监督权力是企业治理结构中的重要问题之一。
How much power of supervision the accountants is endowed constitutes one of the key problems of the management structure of enterprises.
企业会计具有反映和监督两大基本职能。
The enterprise accounting has two basic functions: supervising and reflecting.
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