浅谈现代企业制度下会计监督体制的建立与完善.doc

浅谈现代企业制度下会计监督体制的建立与完善 ［手商要］会计监督，是经济监督的一个重要方面，但是，我W现阶段会计监督系统的运行情况 却不容乐观，会计信息失真，会计监督失效，要解决这个问题，只有分析会计监督弱化的原 因，同时针对找到的原因强化监督体制，加强法制体系建设，明确会计责任主体，加大出发 力度，加强外部监督，创新监督手段，提高会计人员素质和职业道德水平，建立对会计违法 行为的约束机制，强化民事赔偿机制，冇效的遏制会计监督弱化的趋势。本文通过对我国现 阶段会计监督系统的运行的实际情况提出Y会计监督出现的一些实质性问题，并进行了全面 分析后提出的和关对策，以期加强实行会计监督。 ［关键字］会计监督现代企业制度内部控制社会审计监督 On the establishment and perfection of the modern enterprise system of accounting supervision system [Abstract] Accounting supervision, is an important aspect of economic supervision, but at this stage， operation of accounting supervision system in China is not optimistic, the distortion of accounting information, accounting supervision failure，to solve this problem, only the analysis of the causes of the weakening of accounting supervision, and to find the supervision system, strengthening the legal system construction，clear the main accounting responsibility, increase the intensity of innovation, strengthen external supervision, supervision, improve the quality of accounting personnel and occupation moral level, establish the restriction mechanism of accounting illegal behavior, strengthen civil compensation mechanism, to curb the effective accounting supervision weakening trend. In this paper，the actual situation of the current accounting supervision system of our country puts forward the accounting supervision running some of the substantive issues, countermeasures were proposed after the comprehensive analysis, in order to strengthen accounting supervision. [Keyword] Accounting Oversight modern enterprise system Internal control Social audit supervision 目录 TOC \o "1-5" \h \z 弓I舌 … … … … … … 1 HYPERLINK \l "bookmark3" \o "Current Document" \h -f会计监督及现代企业制度的定义与特点 1 HYPERLINK \l "bookmark4" \o "Current Document" \h （一） 会计监督的定义 1 HYPERLINK \l "bookmark5" \o "Current Document" \h （二） 现代企业制度的含义及特征 1 HYPERLINK \l "bookmark6" \o "Current Document" \h 二、会计监督屮存在的问题及分析 2 HYPERLINK \l "bookmark7" \o "Current Document" \h （-）监督人员管理制度不健全 2 HYPERLINK \l "b