关于会计监督的思考- 以日成空调电器设备有限公司为例.docx

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Thoughtsonaccountingsupervision-takingtheexampleoftheair-conditioningandElectricalEquipmentCo.,Ltd.

Abstract：ntheeraofrapideconomicdevelopment,theimportanceofaccountingisself-evidentinthedevelopmentofourcountrysSocialistmarketeconomyandthemodernenterprisesystem,itsnotgoodfortheperfectionofmodernenterprisesystem.AccountingSupervisionisthebasicfunctionofaccounting.AccountingSupervisionisthesupervisionandcontrolofAccountingInformationandproductionandoperationactivitiesbyaccountinginstitutionsandaccountingrelatedpractitionerswhoareempoweredbylaw,toensurethelegitimacy,rationality,validityandobjectivityofeconomicactivities,soastoensuretheauthenticityofaccountinginformation.Accountingsupervisionisindispensabletotheorderlyoperationofmarketeconomyandthelong-termdevelopmentofenterprises.Atpresent,withthedeepeningoftheeconomicsystemreform,therequirementsforaccountingsupervisionarecorrespondinglyincreased.However,duetovariousreasons,accountingsupervisionisweakening,andtherearealotofpeoplewhoareinblatantviolationofthelawinaccountingsupervision.Thepurposeofthispaperistocarryonthethoroughanalysistoourcountryaccountingsupervisionpresentsituation,atthesametimeunifiestheactualcase,totheaccountingsupervisionexistenceflawandtheinsufficiencyproposedsomeimprovementmethodsandthemeasure,hopedthatcanhelptoenhancetheaccountinginformationquality,strengthenaccountingsupervision,helpbusinessoperatorsoptimizethemanagement,improveeconomicefficiencyandpromotethestableandrapiddevelopmentofenterprisest.

Keyword:AccountingSupervision,externalsupervision,internalsupervision

目录

TOC\o1-3\h\u第1章绪论 1

1.1研究目的与意义 1

1.2文献综述 1

1.2.1国内研究 1

1.2.2国外研究 2

1.3研究的内容与方法 3

1.3.1研究的内容 3

1.3.2研究的方法 3

第2章会计监督概述与发展现状 4