Accounting supervision is one of the basic function of accounting.
会计两种基本职能论是“公认的”。
The fifth part discusses the measures to perfect our country accounting supervision;
第五部分提出完善我国会计监管的建议；
In this supervisory system, supervisory committee's accounting supervision is the key.
在这一监督体制中，监事会的会计监督虽为关键。
Therefore it is of great significance to improve the internal accounting supervision system.
因此，完善单位内部会计监督制度则尤为重要。
If there is no reliable, full of accounting information, accounting supervision is no objective evidence.
如果没有可靠的、完整的会计核算资料，会计监督就没有客观依据。
The paper mainly probes the construction and operation of a mode of accounting supervision at four aspects.
本文主要从四个方面探讨了我国上市公司会计监管模式的构建及其运行。
Accounting supervision refers to the supervision over the process fo the economic activity in certain scope.
会计监督即是在一定范围内实现对经济活动过程的监督。
This text is divided into five parts mainly: Part one is the basic theory summary of accounting supervision.
本文主要分为五个部分：第一章是会计监管的基础理论概述；
Analyzes the meaning of financial supervision and distinguishes the financial supervision with accounting supervision.
分析了财务监督的内涵，以及辩明财务监督与会计监督的关系。
Therefore, this thesis will study the anti-risk management of financial derivatives from the angle of accounting supervision.
由此本文从会计监管角度出发对金融衍生工具风险管理问题进行研究。
The second chapter is the international comparison of the operating system of accounting supervision system in listed companies.
第二章，上市公司会计信息监管运行体系的国际比较。
Accounting supervision is an important economic supervision responsibilities, and is also one of the basic functions of accounting.
会计监督是经济监督的一项重要职责，也是会计的基本职能之一。
Accounting supervision is a basic function of accountants entitled by law and accounting service is the aim and result of accounting work.
会计监督是法律赋予会计人员的一项基本职能，会计服务是会计工作的目标和归宿。
There were some kinds of accounting supervision, internal accounting supervision and goods supervision in forestry enterprises supervision.
较重视内部会计监督，但忽视内外部会计监督的整体协调；
Strengthening accounting supervision function, the accounting information credibility of improving our country completely is extremely urgent .
加强会计监督职能，彻底提高我国的会计信息可信度迫在眉睫。
The inside accounting supervision of a unit is realized through accountant accounting and it includes the whole course of accountant accounting.
单位内部会计监督是通过会计核算进行的，内部会计监督包括会计核算的全过程。
At present, false accounting information is prevalent in our country. There are a lot of serious problems exiting in our accounting supervision.
目前，我国出现很多会计信息失真的情况，会计监督存在着严重的问题。
The achievement of accounting supervision in recent years is expounded, and the existing problems and the ways to solve them are also expounded.
对此阐述了会计监管在此方面已取得的成绩、目前存在的问题及解决的方法。
It is an essential part of central bank's financial management on such organizations as commercial Banks to carry out the accounting supervision.
实施会计监管是中央银行对商业银行等金融机构进行金融管理的重要组成部分。
It is still one legal issue to which people pay close attention the legal protection of business secrets in the accounting supervision at present.
会计监督中商业秘密的法律保护目前来说仍是一个被人们关注的法律问题。
Be responsible for accounting supervision, and to audit source documents and verify whether or not approval process is in line with company policies;
负责会计监督，审核原始凭证的合法性、合理性和真实性，审核费用发生的审批手续是否符合公司规定；
Therefore, the research about accounting supervision has become the hot research spot that current theorists and practitioners pay much attention to together.
因此，有关会计监管的研究已成为当前理论界与实务工作者共同关注的热点。
Interior accounting supervision has been a hot topic in recent years. Argument on interior accounting supervision is focused on the causes and countermeasures.
内部会计监督是近几年来讨论的热门话题之一，讨论的焦点是会计监督弱化的成因与治理对策。
The fourth part describes the current status of accounting supervision of our country. Then the article presents the question in accounting supervision in China;
第四部分介绍我国会计监管的现状并分析了存在的问题，以便针对这些问题提出改善的对策；
In the enterprise USES derivative financial instruments in the process of the use of appropriate accounting supervision means risk management is an effective way.
在企业运用衍生金融工具的过程中，利用适当的会计监管手段进行风险管理无疑是一个有效的途径。
Accounting supervision has the characteristics of both public and private law, which USES adjustment methods of public law to adjust the relations in field of private law.
会计监管兼具公法和私法的特征，是用公法的调节方式调节私法领域内的关系。
This article puts forward some basic viewpoints on the accounting supervision and the accounting orientation, which lie in the construction of the accounting law and system.
本文就会计法规制度的建设对于促进会计理论的研究所起的作用阐述一些基本观点，即会计监督问题和会计定位问题。
From the results, we can get that the Nash equilibrium under the rules-based accounting standards and the strict accounting supervision is the point of maximum society value.
分析的结果表明：在规则导向会计准则和严格会计监管之下的纳什均衡点是社会效用最高的一种情况。
New accounting and auditing standards promulgation and implementation for the past three years, largely strengthened the accounting supervision, but also appears some new problems.
新会计和审计准则颁布和执行三年多来，很大程度上强化了会计监督，但也出现一些新问题。
New accounting and auditing standards promulgation and implementation for the past three years, largely strengthened the accounting supervision, but also appears some new problems.
新会计和审计准则颁布和执行三年多来，很大程度上强化了会计监督，但也出现一些新问题。
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