毕业论文--会计监督弱化原因及治理措施.doc

浅谈会计监督弱化原因及治理措施 摘 要 会计监督是会计的基本职能之一，是指依照国家有关法律、法规、规章对会计工作的监督，并利用正确的会计信息，对经济活动进行全面、综合的协调、控制、监督、督促，以达到提高会计信息质量和经济效益的目的。近年来，随着经济体制改革的不断深入，企事业单位的经济成份日趋多元化，资金渠道不断拓宽，经济活动呈现复杂性和多样性，新情况、新问题层出不穷，会计工作违规违纪现象时有发生，会计监督职能弱化，造成会计工作秩序混乱，阻碍了国家宏观调控和管理的正常进行。为了规范会计行为，提高会计信息质量，加强会计监督已成为建立现代企业制度中一项重要内容。由于会计法制建设不完善、内部监督机制不健全、国家监督不到位及社会监督不规范等原因，致使会计监督普遍弱化。遏制会计监督弱化，强化会计监督，必须健全内部监督机制、强化国家监督力度以及加强社会监督。会计监督是我国经济监督体系的重要组成部分。 本文拟先深入分析解读会计监督的概念，了解会计监督的作用及法律内涵，介绍了会计的监督职能及其作用，分析了会计监督职能弱化的原因及后果，探讨了加强会计监督的思路。从现阶段存在的会计监督弱化的现象入手，深入探究其成因和根源。针对成因，提出相应的治理措施和意见。加强会计监督是提高会计信息质量的重要保证，针对会计监督弱化的成因，必须采取有效的对策，建立健全内外部监督体系，完善会计法律体系，积极探索会计人员管理体制改革的途径。 关键词：会计监督；内部监督；政府监督；社会监督 Abstract Accounting Oversight is one of the basic functions of accounting, means in accordance with the relevant national laws, regulations, regulations on accounting work supervision, and use the correct accounting information, a comprehensive and integrated coordination of economic activity, control, supervise and urge, as to improve the quality of accounting information and economic efficiency. In recent years, with the deepening of economic reform, the economic sectors of enterprises and institutions have become more diversified funding channels continue to broaden economic activities have shown the complexity and diversity of new situations and new problems emerge, the accounting work in violation of discipline phenomenon accounting oversight functions of weakening, causing disorder in the accounting work, impede the normal conduct of national macroeconomic regulation and control and management. In order to standardize accounting practices, to improve the quality of accounting information, to strengthen accounting supervision has become an important content of establishing modern enterprise system. The accounting imperfect legal system building, internal oversight mechanism is not perfect, not in place of national supervision and social supervision is not standardized and other reasons, resulting in widespread weakening o