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浅谈《会计法》在小型企业的实施与会计监督
引用本文:刘艳桃. 浅谈《会计法》在小型企业的实施与会计监督[J]. 科技情报开发与经济, 2006, 16(24): 175-176,188
作者姓名:刘艳桃
作者单位:顺德职业技术学院经济管理系,广东顺德,528333
摘    要:根据小型企业的会计监督执行情况和《会计法》的实施效果,分析了目前小型企业会计实施与监督存在的问题,提出了进一步强化会计监督职能、有效实施《会计法》以及修订《会计法》的建议。

关 键 词:会计法  会计监督  小型企业
文章编号:1005-6033(2006)24-0175-02
收稿时间:2006-07-19
修稿时间:2006-07-19

Talking about the Accounting Implementation and Supervision of the Accounting Law in Small-sized Enterprises
LIU Yan-tao. Talking about the Accounting Implementation and Supervision of the Accounting Law in Small-sized Enterprises[J]. Sci-Tech Information Development & Economy, 2006, 16(24): 175-176,188
Authors:LIU Yan-tao
Affiliation:LIU Yan-tao
Abstract:According to the situation of accounting implementation and supervision of small-sized enterprises and the implementing result of the accounting law,this paper analyzes on the problems existing in the accounting implementation and supervision of small-sized enterprises at present,and advances some suggestions on strengthening the functions of the accounting supervision,implementing effectively the accounting law and emending the accounting law.
Keywords:accounting law  accounting supervision  small-sized enterprises
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