隆盛精机有限公司物流成本的调查报告.docVIP

题目：浅谈强化会计监督 浅谈强化会计监督 ［主商要］随着改革开放的不断深入和市场经济的进一步发展，会计作为一种管理活动，其 监督职能日益重要。新形势K经济活动日趋复杂，会计工作发生了很大的变化，会计涉及的 范围不断扩展，、lk务处理日趋复杂。然而，社会上有一些部门和单位受局部利益或个人利益 的驱动，近几年来，会计工作违规违纪，弄虚作假的现象经常发生，上市公司的会计造假案 件连续曝光，这不仅严重影响了投资人、债权人、W家税收及社会公众的利益，也混淆了国 家对经济生活的信息的全面真实的了解，严重影响了我国的金融秩序，阻碍了经济的正常运 行。这就需要进行有效的会计监督，社会大众对强化会计监督的呼声也越来越高，但在社会 主义市场经济体制的实践屮，会计监督却举步维艰。为Y规范会计行为，提高会计信息质量, 加强会计监督已成为建立现代企业制度中的一项重要内容。 本文阐述了会计监督的内容和作用，通过分析我W会计监督施行的现状及存在的问题， 针对性地提出强化和完善会计监督职能的对策和方法。 Discussed shallowly strengthens accounting control [Abstract] With the continuous deepening of reform and opening-up and further development of market economy, accounting as a management activities, its supervisory function has become increasingly important. Under the new forms of economic activity in the increasing complexity of the accounting work has changed, the scope of the accounting have been introduced to deal with the increasing complexity of business. However, there are a number of departments and units by local interests or the interests of the individual drivers, in recent years, accounting irregularities and discipline, the phenomenon of fraud is frequent, a listed companys accounting fraud cases exposed in a row, which not only seriously affected the investors，A creditor, the state’s tax and social public interests，but also confused the state’s economic life full of information to understand the real. This calls for effective supervision over accounting and for the community at large to strengthen accounting oversight voice higher and higher，but the socialist market economic system in the practice of the accounting oversight is difficult. In order to standardize the accounting behavior and improve the quality of accounting information and strengthen accounting oversight has become a modern enterprise system in an important part. This article describes the contents of the accounting oversight role and, through our analysis of the accounting oversight of the implementation of the current situation and problems, put forw