现代企业制度下的会计监督

兰州交通大学毕业论文I摘要在当今市场经济体制下,普遍存在的会计监督弱化现象已经引起了社会各方面的重视和关注,加强和完善会计监督已成为共识。因此,如何建立健全会计监督机制、更好地发挥会计监督的职能,是摆在我们面前的一个重要课题。本文首先介绍了会计监督的相关理论，包含了会计监督的定义、特征、作用以及企业制度下的会计监督。其次阐述了会计监督的现状、存在的问题及原因分析，从各个方面明确了会计监督的重要性，尤其是在现代企业制度下，会计监督所处的位置。再次涉及了会计监督弊端的解决措施，包括了宏观策略和微观策略，从细微之处提供了解决会计监督问题的方法。我国应加快这些措施的实施，让其发挥应有的作用，有效促进会计监督的开展。最后，本文对以上各项内容进行了总结，阐明了当前经济背景下我国会计监督工作应如何运作。[关键词]会计监督；存在问题；对策兰州交通大学毕业论文IIABSTRACTIntoday'smarketeconomy,thephenomenaofaccountingsupervisionweakeninghascausedtheattentionandconcernfromallsectorsofsociety,tostrengthenandperfecttheaccountingsupervisionhasbecomeaconsensus.Therefore,howtoestablishandimprovetheaccountingsupervisionmechanism,betterplaytothefunctionofaccountingsupervision,isanimportantsubjectinfrontofus.Thisarticlefirstintroducestherelevanttheoriesofaccountingsupervision,containsthedefinition,characteristics,functionoftheaccountingsupervision,andundertheenterprisesystemofaccountingsupervision.Secondtellthestoryofthepresentsituationoftheaccountingsupervision,theexistencequestionandthereasonanalysis,madecleartheimportanceofaccountingsupervisionfromallaspects,especiallyunderthemodernenterprisesystem,thepositionofaccountingsupervision.Onceagaininvolvedinthesolutionoftheaccountingsupervisionanddrawbacks,includingthemacroandmicrostrategy,fromthesubtletiesprovidesamethodtosolvetheproblemofaccountingsupervision.Ourcountryshouldspeeduptheimplementationofthesemeasures,letitplayaproperrole,effectivelypromotethedevelopmentofaccountingsupervision.Finally,basedontheabovecontentaresummarized,illustratesthecurrenteconomyunderthebackgroundofourcountryaccountingsupervisionworkshouldbehowtooperate.[Keywords]Accountingsupervision；Problems;Countermeasures兰州交通大学毕业论文1目录一、会计监督的相关理论概述……………………………………………………………………….1（一）会计监督的定义............................................................................................11.国内定义........................................................................................................12.国际定义........................................................................................................1（二）会计监督的特征………………………………………………………………………………………..11.合法性............................................................................................................12.合理性............................................................................................................13.综合性............................................................................................................14.及时性............................................................................................................25.双重性............................................................................................................26.强制性............................................................................................................2（三）会计监督的作用............................................................................................21.有利于维护国家财经法规............................................................................22.有利于强化单位内部的经营管理................................................................2（四）现代企业制度下的会计监督........................................................................3二、会计监督的现状、存在的问题及原因分析…………………………………………….3（一）会计监督的现状............................................................................................31.作为会计监督最重要的社会力量，注册会计师行业问题重重................32.政府会计监督作为重要的社会力量，没有发挥真正的作用....................43.企业的内部监督承担着非常重要的责任，但是在实务中没有很好地体现出来…..………………………………………………………………………………………………………………….44.有法不依，使会计无法监督........................................................................55.我国当前会计人员的职业素质现状不佳，影响会计监督的效力的发挥5（二）存在的问题....................................................................................................51.企业内部会计监督体系不完善....................................................................52.会计人员的职业道德水平有待提高............................................................63.法律对企业会计监督约束不足....................................................................64.对企业会计监督认识存在不足....................................................................6兰州交通大学毕业论文2（三）原因分析........................................................................................................71.管理层意识淡薄，企业文化建设不足........................................................72.人力资源政策和实务有待完善....................................................................73.缺乏健全的法律法规环境............................................................................74.缺乏合理的企业治理结构及权责分配........................................................85.内部审计作用发挥失常................................................................................8三、会计监督弊端的解决措施……………………………………………………………………….9（一）宏观策略........................................................................................................91.完善企业会计监督的法律制度体系............................................................92.加强企业内部会计监督体系建设................................................................93.努力提高会计人员素质水平......................................................................10（二）微观策略...................................