会监督规范化问题 .docVIP

江西工业职业技术学院 2013届会计电算化专业 毕 业 论 文 题 目：会计监督规范化问题 姓 名： 学 号班 级：10会电6班 系 别：经济管理系 指导教师： 目录 摘要 一、会计监督概述 （一）定义·······························································3 （二）单位内部监督·······················································3 （三）单位外部监督·······················································3 （四）意义·······························································3 二、会计监督的特征 （一）监督主体···························································4 （二）监督客体···························································4 （三）监督依据···························································4 （四）监督目标···························································4 三、会计监督现状 （一）从控制环境看·······················································4 （二）从控制程序看·······················································4 （三）从信息沟通看·······················································4 四、会计监督对策 （一）法制环境优化·······················································4 （二）完善公司法人治理结构···············································5 （三）会计职业道德环境优化···············································5 （四）建立完善的监督机构·················································5 五、会计规范化问题 （一）会计规范化的标准···················································5 （二）会计规范化现状的原因···············································5 （三）会计规范化工作的意义···············································6 结束语 摘要 “信以立志、信以守身、信以待人、信以接物、言必行、行必果、勿自欺、勿欺人”。马克思很好的诠释了会计监督规范化问题的重要性。会计对于社会经济越来越必要和重要的原因，就在于它较好地满足了人类社会日益增长的“自控”与“外控”的需要。自控是指对自己行为进行约束，力图使本单位取得最大的效益；外控是指集体对个体行为的管理，从而保证个体行为真正服务于总体目标的实现。市场经济条件下，企业成为社会经济活动的基本单元，这种自控与外控就显得更为必要。会计监督是会计的基本职能之一，是我国经济监督体系的重要组成部分，也是会计资料质量监控的重要环节。加强会计监督，最重要的是简历有效的会计监督体系。 关键词：会计监督 规范化 监督机制 监督体系 一、会计监督概述 （一）会计监督定义 会计监督（accounting supervision）是指单位内部的会计机构和会计人员、依法享有经济监督检查职权的政府有关部门、依法批准成立的社会审计中介组织，对国家机关，社会团体，企业事业单位经济活动的合法性、合理性和会计资料的真实性、完善性以及本单位内部预算执行情况所进行的监督。狭义的会计监督是会计的基本职能之一，是单位内部会计监督的一部分，是会计人根据国家的财经政策、会计法规，利用会计所提供的信息，对会计主体经济活动进行的全面的监督和控制，使其达到预期目标的功能；广义的会计监督是本文所述及的，其内容既包括内部监督又包括外部监督。有利于维护国家财经法规。财经法规是一切经济单位从事经济活动必须遵循的基本准绳和依据。会计