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ji ceng guo ku shi hou jian du gong zuo zhong cun zai de wen ti ji jian yi
Author(s): 
Pages: 84
Year: Issue:  9
Journal: Xi'an Finance

Abstract: <正>一、主要问题(一)观念滞后,事后监督职能弱化。事后监督人员的思想观念仍局限于对会计核算资料进行全面的复核,没有把时间和精力投入到对重要核算环节和风险点的监督上。而且,普遍认为事后监督是一种"马后炮"工作。
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