我國企業(yè)會(huì)計(jì)監(jiān)督現(xiàn)狀的思考
6800多字


[摘要] 目前，我國出現(xiàn)很多會(huì)計(jì)信息失真的情況，我國會(huì)計(jì)監(jiān)督存在著嚴(yán)重的問題，要加強(qiáng)和完善會(huì)計(jì)監(jiān)督職能。必須從加強(qiáng)法律體系建設(shè)、建立健全企業(yè)內(nèi)部監(jiān)督機(jī)制、加強(qiáng)外部監(jiān)督、加強(qiáng)單位負(fù)責(zé)人的會(huì)計(jì)監(jiān)督責(zé)任、培養(yǎng)高素質(zhì)的會(huì)計(jì)人員等幾個(gè)方面著手。
[關(guān)鍵詞] 會(huì)計(jì)信息 會(huì)計(jì)監(jiān)督 內(nèi)部監(jiān)督 外部監(jiān)督

　　Abstract : As things stand , accounting information untrue is in serious vogue in our country . This shows that there exists so many serious problems in our accounting supervision and it’s necessary to enhance and perfect the function of the accounting supervision. So on the one hand, we must strengthen the instruction of law system as well as build and consummate interior and exterior supervision system of the enterprise ; on the other hand , we must reinforce the responsibility of the persons in charge of accounting supervision and cultivate accountant with high quality.
　　Key Word : accounting information accounting supervision
　　 inside supervision outside supervision
　　　　　　　　　　　　　　　　　　　　　　　
　　
　　目 錄
　　
　　正文摘要 ---------------------------------------------------- 1
　　關(guān)鍵詞 ---------------------------------------------------- 1
　　英文摘要 ---------------------------------------------------- 1
　　正文 ---------------------------------------------------- 1
　　會(huì)計(jì)監(jiān)督的內(nèi)容 ---------------------------------------------- 2
　　我國會(huì)計(jì)監(jiān)督的現(xiàn)狀 ------------------------------------------ 2
　　我國會(huì)計(jì)監(jiān)督存在問題的分析 ---------------------------------- 3
　　完善會(huì)計(jì)監(jiān)督的對策 ------------------------------------------ 4
　　(1)加快法律體系建設(shè)，為會(huì)計(jì)監(jiān)督的有效實(shí)施提供法律保障 ------- 4
　　(2)建立健全企業(yè)內(nèi)部會(huì)計(jì)監(jiān)督機(jī)制 ----------------------------- 4
　　(3)加強(qiáng)外部監(jiān)督即社會(huì)審計(jì)監(jiān)督和政府監(jiān)督的作用 --------------- 5
　　(4)明確會(huì)計(jì)責(zé)任主體，加強(qiáng)單位負(fù)責(zé)人在會(huì)計(jì)監(jiān)督中的責(zé)任 ------- 5
　　(5) 培養(yǎng)高素質(zhì)的會(huì)計(jì)人才，加強(qiáng)會(huì)計(jì)職業(yè)道德觀念的建設(shè) -------- 6
　　參考文獻(xiàn) ---------------------------------------------------- 6


　參考文獻(xiàn)：
1．周麗君 ，《淺議會(huì)計(jì)監(jiān)督及其運(yùn)作要求》， 財(cái)經(jīng)理論與實(shí)踐　　
2．霍衛(wèi)紅 ，《淺談市場經(jīng)濟(jì)條件下如何發(fā)揮會(huì)計(jì)監(jiān)督職能》，財(cái)務(wù)會(huì)計(jì)