搜索
本科毕业设计(论文)题目：浅析加强民营企业会计监督的对策院系：会计学院专业：会计学学号：123456789姓名：指导教师：2016年6月1摘要随着市场经济的发展，民营企业经济在国民经济中已经是举足轻重的一员。虽然，在市场竞争下，民营企业发展迅速。然而，民营企业在会计监督方面却也存在不少不足之处，这些不足之处导致民营企业不能在市场竞争下而有效的发展。正因如此，关于怎么建立健全企业内部的会计监督体系，加强民营企业内部的会计监督这一社会目的便应运而生。本文主要着眼于对民营企业发展过程进行解析，了解会计监督对民营企业的作用，并通过结合民营企业的现状分析得出其所存在的问题及原因，最后提出相关的解决措施。关键词:民营企业；会计监督；现状；原因；解决对策2AbstractWiththedevelopmentofmarketeconomy,privateenterprisehasgotitscorrespondingadvanceinmarketcompetition,asanimportantpartofnationaleconomy.Now,privateenterprisehasbecomethemostdynamicgrowthpoint.Meanwhile,privateenterprisehasexposedproblemsandweaklinksinaccountingsupervisionthatwouldnotcontributetoalong-term,stableandrapiddevelopment.Therefore,itisessentialtooptimizetherealizationofthenormofprivateenterprises.Thisessaywilldiscussthedevelopmentcourseofprivateenterprises,elaboratetheeffectthataccountingsupervisionexertsprivateenterprises,andanalyzetheproblemsofaccountingsupervisionthatoccursinthedevelopmentcourseofprivateenterprises.Eventually,relevantpoliciesandrecommendationswouldbesubmittedonthebasisofmulti-levelanalysisoftheproblemsandtheircausesinaccountingsupervisiononprivateenterprise.Keywords:Privateenterprise;Accountingsupervision;Existingcircumstances;Mastersheet;SomesolutionsI目录1绪论.....................................................................................................................................................11.1研究背景及意义.....................................................................................................................11.1.1研究背景....................................................................................................................11.1.2研究意义....................................................................................................................11.2研究现状.................................................................................................................................11.2.1国内研究状况............................................................................................................11.2.2国外研究状况............................................................................................................11.3研究的内容.............................................................................................................................21.4研究的重点难点及研究方法.................................................................................................21.4.1研究的重点难点.........................................................................................................21.4.2本文的研究方法.........................................................................................................22我国民营企业会计监督现状.............................................................................................................33我国民营企业会计监督存在的问题及原因分析.............................................................................43.1会计监督存在的内部问题及原因分析.................................................................................43.1.1会计人员综合素质不高，职业道德观念有待加强...............................................43.1.2财务信息失真，有些企业会计管理工作随意性较大。.........................................43.1.3企业管理体制不全，内部控制失调.........................................................................43.2会计监督存在的外部部问题及原因分析.............................................................................53.2.1会计法的宣传不到位，会计监督缺乏完善的法律约束机制。.............................53.2.2企业外部会计监督不力，影响会计监督职能发挥。.............................................54以金亚科技财务造假为例.................................................................................................................64.1金亚科技财务造假三大问题.................................................................................................64.1.1银行存款去哪了............................................................................................................64.1.2巨额预付工程款化成灰.............................................................................................64.1.3虚增收入....................................................................................................................74.2造成金亚科技财务造假的内部原因及外部原因.................................................................74.2.1内部原因....................................................................................................................74.2.2外部原因....................................................................................................................75加强民营企业会计监督的对策.........................................................................................................95.1加强企业内部会计监督的建设.............................................................................................9II5.1.1建立良好的内部控制环境。.....................................................................................95.1.2建立健全的内部控制制度,完善公司治理结构。....................................................95.2加强企业外部会计监督的建设.............................................................................................95.2.1加强政府监管。.........................................................................................................95.2.2提高