UC知道论文摘要翻译工具
来源：百度知道 编辑：UC知道 时间：2024/06/05 15:28:49
会计管理是通过会计的职能来实现的，会计的职能就是会计在管理经济过程中，客观上具有的功能。会计核算和会计监督是会计的两项基本职能，也是会计工作的本质要求。会计核算和会计监督是互为表里的，没有会计核算，监督就成了“空中楼阁”；离开了会计监督，会计核算将陷于盲目性。
目前，会计信息出现很多失真的情况，会计监督存在着许多问题，为了更好地规范单位会计行为，提高单位会计信息质量，必须加强和完善会计监督职能。而加强会计监督职能，必须加强法制建设，加强政府监督，加强单位内部监督，提高会计人员素质和职业道德水平。
随着现代企业制度的建立与完善．会计在企业经营管理活动中的监督职能日益重要。但目前会计监督弱化已成为困扰企业会计工作的一大顽疾．必须采取有效措施，切实发挥和加强会计的监督职能。
Accountant is the social product develops certain stage product, is adapts the production to develop and to manage needs to produce, particularly carries on the strict control and the surveillance along with commodity economy's development and market competition's appearance request through the management to the economic activity, is the people carries on the management to the economy the activity. the accounting control is realizes through accountant's function, accountant's function is accountant in the management economic process, objectively has function. The accounting and the accounting control are accountant's two basic functions, is also the accountancy essence requests. The accounting and the accounting control are mutually for the outside and inside, did not have the accounting, the surveillance to become “the castle in the air”; Will leave the accounting control, the accounting will sink into blindness. present, the accounting information presents man