摘要
随着林业在经济发展中重要性的提高,社会各界越来越认识到加强林业企业会计监督的重要性。近几年,经调查发现许多林业企业会计监督尚处于较低级的阶段。形成这种状况的原因是:单位领导法制意识差;内审形同虚设;约束机制欠缺;会计人员整体素质有待加强;法律法规不健全,执法力度不够;国家监督效率较低;监督自律机制尚未形成。
With the improvement of improtance of forestry in social economy,the improtance of accounting supervision in forestry enterprises have attracted wide concern. In recent years, investigations proved that the forestry enter-prises accounting supervision remained in initial stage. There are some reasons for such situation. Such as：leader＇s legal conscienceness is poor;inner supervision is nothing but an empty shell;restrain system is shortage;accounting team＇s quality is not high ;laws are not perfect;state supervision＇s efficiency is low ;supervision system hasn＇t taken shape.
出处
《边疆经济与文化》
2008年第2期40-42,共3页
The Border Economy and Culture
关键词
林业企业
林业会计
会计监督
问题
forestry enterprise
forestry accounting
accounting supervision
problem
