大学学位论文__关于强化中小企业会计监督的思考会计.docVIP

毕业论文 学院名称 2015年 5 月 15 日 目录 中文摘要 3 英文摘要 4 第一章　引言 6 第二章　公司治理与会计监督 7 2.1 公司治理的相关概念 7 2.2 公司治理与会计监督的关系 9 2.2.1公司治理中影响会计监督的因素 9 2.2.2 委托代理理论 10 2.3 会计信息与公司治理 10 第三章　强化我国中小企业会计监督 11 3.1 强化我国中小企业会计监督存在的必要性 11 3.2 加快完善我国中小企业内部监督的措施 11 3.2.1 强化内部审计地位，加强内部审计功能 11 3.2.2 改善股权结构 12 3.2.3 强化董事会、监事会的功能 12 3.2.4 完善会计监督相关法律，消除法律不健全的影响 14 3.2.5 采取措施切实改善会计监督的外部环境 15 结论 16 谢辞 17 参 考 文 献 18 摘 要：随着现代企业制度的建立及完善，会计作为一种监督管理活动，其监督职能日益重要，加强内部会计监督，是确保会计资料合法、真实、准确和完整的重要环节Abstract:With the establishment of modern enterprise system and perfect the accounting as a kind of supervision and management and supervision become more and more important, strengthen internal accounting supervision is an important link to ensure the accounting information is lawful, authentic, accurate and complete. With the development of socialist market economy and the modern enterprise system gradually establish and constantly improve, the role of accounting is also is more and more apparent. It is through legislation to give an accounting office and accounting personnel can be a legitimate exercise of ones duties, is financial supervision system in our country in the most direct, the main means of supervision is an important part of the financial supervision system in our country. For a long time for people to send it to them, but historically, the role of accounting supervision has been unsatisfactory. Since the accounting reform, objectively requires further strengthen accounting supervision, and in fact accounting supervision is showing a low efficiency, weakening the momentum, so to strengthen and perfect the function of the accounting supervision is imminent. To strengthen accounting supervision we can from two aspects of external accounting supervision and internal accounting supervision, to strengthen legal system construction, establish a sound internal supervision mechanism and good mode of accounting supervi