會(huì)計(jì)監(jiān)督

指在會(huì)計(jì)工作中,通過記錄、計(jì)算、分析、檢查,對(duì)企業(yè)、機(jī)關(guān)、事業(yè)單位或其他經(jīng)濟(jì)組織的財(cái)政、財(cái)務(wù)收支及其有關(guān)經(jīng)濟(jì)活動(dòng)所進(jìn)行的監(jiān)督。會(huì)計(jì)監(jiān)督是會(huì)計(jì)的一項(xiàng)重要職能。會(huì)計(jì)監(jiān)督的特點(diǎn)有:(1)以財(cái)政、財(cái)務(wù)收支及其有關(guān)經(jīng)濟(jì)活 ......    （本文共 554 字 ）     [閱讀本文] >>