关于强化会计监督的思考.pdfVIP

封面 关于强化会计监督的思考 摘要 随着市场经济体制的完善，会计行业发展较快，在会计监督上所暴露出的问 题受到了人们的广泛关注，加快我国会计监督的进一步完善和发展就显得意义重 大。在目前形势下，建立一个完善的会计监督体制，已成为发展市场经济必须要 考虑的重大课题。 本文首先以会计监督的相关知识为基础，从会计监督的定义、特性、发展历 程和现代企业制度下的会计监督等方面入手。其次通过对会计监督的现状进行分 析，发现其弊端和导致弊端的原因，明确会计监督的重要性，尤其是在市场经济 条件下，会计监督所起的重要作用。再次通过分析针对会计监督的弊端分别从宏 观和微观上提出建议，从根本上寻求解决相关问题的方案。并督促相关部门加快 实施相关措施，完善会计监督体制机制。最后，通过对全文的总结，说明当今时 代条件下，我国的会计监督应该怎样的进一步完善，为市场经济的发展提供更好 的服务。 关键词：会计监督；存在问题；对策 Abstract With the improvement of the market economic system, the accounting industry has developed rapidly. The problems exposed in accounting supervision have received widespread attention. It is of great significance to accelerate the further improvement and development of Chinas accounting supervision. Under the current situation, the establishment of a sound accounting supervision system has become a major issue that must be considered in the development of a market economy. This paper starts with the relevant knowledge of accounting supervision, starting from the definition, characteristics, development process of accounting supervision and accounting supervision under the modern enterprise system. Secondly, through the analysis of the status quo of accounting supervision, it finds its drawbacks and causes of malpractice, and clarifies the importance of accounting supervision, especially in the market economy, the important role played by accounting supervision. Again, through analysis, the recommendations for the supervision of the shortcomings from the macro and micro recommendations, and fundamentally seek solutions to related problems. It also urged relevant departments to speed up the implementation of relevant