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| Author: | Rao, Xiaoqiu |
| Title: | The supervising by laws and regulations of accounting and by human relations of accounting (original in Chinese) |
| Journal: | Contemporary Finance and Economics (c)
1994 : 2, p.26-31 |
| Index terms: | FINANCIAL CONTROL ACCOUNTING LAW |
| Language: | chi |
| Abstract: | Supervising by laws and regulations of accounting refers to the supervision and control on financial balance of economic organizations by means of record and computation which, based on the national financial laws, are carried out by accounting personnel in their accounting activities. And supervising by human relations of accounting refers to the supervision in form of charge account, balance account and utilization of account carried out by accounting personnel in terms of the relations of administrative subordination, human relationship, female relatives, and patriarchal relations. The two have links with each other, and are also different from each other. |
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