论新时期应加强会计监督职能.docVIP

论新时期应加强会计监督职能 摘 要 全面建设小康社会，推进有中国特色社会主义和民族复兴的伟大事业是我们新时期的奋斗目标，加强会计监督是保障我国新时期奋斗目标顺利实现的必要保证。本文从会计监督的概念、功能、特点、要求等方面进行说明，明确阐述了导致会计监督弱化的原因,根据上述形成的原因本文从几个方面加以解决：1、全面提升人员素质2、保证会计监督的真实性3、加强内部控制制度建设4、完善法律制度，建立合理的公司治理结构。通过以上措施我国的经济一定会沿着健康的轨道发展，为我国社会主义事业发展提供强大的经济动力，为我国综合国力提高打下坚实的物资基础，我们坚信通过几代人的不懈努力，中华民族伟大复兴的愿望一定会实现。 关键词 会计监督；公司制；内部控制 Should strengthen accountant by the new time to supervise the function Abstract The comprehensive construction well-off society, the advancement has the Chinese characteristic socialism and the national revival great enterprise is our new time goal, strengthens accountant to supervise is safeguards our country new time goal smooth realization the essential guarantee New time our country in included the economic development each aspect all to obtain the magnificent achievement, this article aspects and so on concept, function, characteristic, request which supervised from accountant carry on showing, elaborated explicitly causes reason which accountant the inspector general attenuated, specifically as follows: 1st, the ideological recognition insufficient 2, the benefit actuation, 3, the law, the laws and regulations system are imperfect, the corporate system organization keeps in balance the mechanism truly not to establish 4, the outside supervision lacks the independence. According to reason this article which above forms from four aspects solves: 1st, promotes the personnel quality 2, to guarantee comprehensively the outside supervision the authenticity 3, the enhancement internal control system constructs 4, the perfect legal regime, establishes the reasonable company to govern the structure Through above measure our countrys economy can certainly along the health orbital development, develop for our country socialism enterprise provides the formidable economic force, builds the solid commodity foundation for our country comprehensive national strength enhancement, we believed through several generation of persons unremitting endeavors, the de