企业内部会计监督问题探讨摘 要内部会计监督制度是会计监督管理体系的重要组成部分。随着经济的快速发展，企业的经济业务逐渐多样化，对企业会计的要求也越来越高，内部会计监督制度就是一项为了满足企业发展要求而形成的。建立并完善企业内部的会计监督管理制度，对于避免各种违法乱纪问题的发生，解决会计信息失真问题，减少国家资财的损失，增加国家财政收入，促进支出规范化具有重要作用。新的《会计法》中明确要求企业要建立起由内部监督、国家监督和社会监督组成的会计监督体系，这对于规范企业会计行为，保证会计信息的真实性、完整性，提高企业经济效益，维护社会主义市场经济秩序至关重要。首先，内部会计监督机制是企业为保护其财产安全，保证其经济行为符合国家法律规范，提高企业经济管理效率，控制企业经营风险而建立的一项管理制度。其次，随着新《会计法》的贯彻施行，内部会计监督制度的监督作用逐渐显著。【关键词】企业 内部会计监督 问题 措施AbstractInternal accounting supervision system is accounting supervision and management system is an part of with china’s economics development and formation and set up an accounting supervision and infrastructure. To perfect enterprise internal accounting supervision and management system, to contain various illegal problems, control the distortion of accounting information, prevent loss of state-owned assets, increase the fiscal revenue, standardize spending aural ability. The revised accounting laws definitely put forward building enterprise internal supervision, social supervision and national supervision trinity of accounting supervision system, to standardize the accounting behavior, and ensure that the accounting information is true, complete, improving economic efficiency, maintain order in the socialist market economy will play an important role or guarantee. First, internal accounting supervision mechanism is the enterprise to protect its property safety, ensure its economic behavior in line with the national laws and regulatio...
