会计监督的理论分析.docVIP

. .. 会计监督的理论分析 摘要 会计监督在经济监督体系中占据关键地位。社会经济环境不断发生变化,使我国企业面临的来自国内外的竞争愈演愈烈,使现行的会计监督体系面临严峻挑战,要想从根本上加强企业内部的管理，必须建立健全的会计监督系统。只有对会计监督体系不断加以完善和健全,才能有效发挥其会计监督职能,才能使之更好地为社会主义现代化经济建设服务,为经济发展保驾护航。本文分析了我国会计监督体系存在的问题以及问题产生的原因, 有关我国会计监督体系建立中存在的若干问题进行了分析和总结,并且提出了健全和完善会计监督体系的改进措施,为企业的长远发展发挥积极的作用。 关键词：会计监督；社会监督；监督体系 Abstract Accounting supervision is playing a very important role in the economic supervision system. With the development and progress of the society, the social economic environment changes constantly, our country enterprises face growing competitions from domestic and international, making the current accounting supervision system is facing serious challenges, how to establish and improve accounting supervision system to strengthen the enterprise internal management become urgent problem that enterprises need to solve.Only to improve and consummate the accounting supervision system unceasingly, it can exert its accounting supervision function effectively, to make it better to serve the economic construction of socialist modernization, for economic development. This article analyses the problems of accounting supervision system in our country and the reasons of the problem, analyzing the problems existing in the enterprise accounting supervision system to establish, and puts forward some suggestions of constructing perfect accounting supervision system, playing a positive role for the long-term development of the enterprise. Key words: accounting supervision; social supervision; supervision system 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc450037847 摘 要 PAGEREF _Toc450037847 \h I HYPERLINK \l _Toc450037848 Abstract PAGEREF _Toc450037848 \h II HYPERLINK \l _Toc450037849 一．绪论 PAGEREF _Toc450037849 \h 1 HYPERLINK \l _Toc450037850 1.1 研究的理论意义与实用价值 PAGEREF _Toc450037850 \h 1 HYPERLINK \l _Toc450037851 1.2 国内外研究现状 PAGEREF _Toc450037851 \h 1 HYPERLINK \l _Toc450037852 1.2.1国外研究现状 PAGEREF _Toc450037852 \h 1 HYPERLINK \l _Toc450