analysis of chinas corporate accounting supervision system（中国企业会计监督体系的分析）.docVIP

Analysis of China’s corporate accounting supervision system Abstract: China’s accounting supervision system on the improvement of corporate accounting supervision play a guiding role, only sound accounting supervision system in order to promote the accounting work. The state established accounting services company, working to ensure the independence of the accounting staff to do the accounting supervision basis, in order to really solve our fiscal problems in the supervision and management of the accounting oversight only to ensure the accuracy of accounting information in order to guarantee the smooth operations of the accounting, economic performance of enterprises in order to accurately grasp. Keywords: accounting supervision system; accounting services company, an independent accounting Although China’s state enterprises accounting supervision, social supervision, the supervisory role within the enterprise is well under development, but from our highest level of corporate accounting is still a long distance, only to strengthen the internal supervision system can be more good work in promoting the improvement of corporate accounting. China’s current system of corporate accounting oversight efforts were not enough, it is difficult to achieve leapfrog development, we must co-ordinate arrangements for the implementation of professional supervision in order to form a complete accounting system for the rapid development of accounting basis. China’s accounting supervision system is not perfect, resulting in a lack of accounting supervision system constraints, it is difficult to achieve our corporate accounting supervision system is perfect, such as accounting information is a concrete expression. First, the composition of China’s state enterprises accounting supervision system At present, China’s accounting supervision system has three main parts, first is the unit within the monitoring system, China has a clear introduction of relevant laws and r