论现代企业制度的建立与会计监督分析研究 工商管理专业VIP专享VIP免费

论现代企业制度的建立与会计监督【摘要】本文对我国企业内部会计制度建立与会计监督的现状分析例如经营管理者不了解内部会计制度的真正内涵，管理的控制弱化控制执行不得力违法违纪现象时有发生，内部会计制度环境弱化,控制体系不完善，指出了完善企业内部会计控制制度措施，建立单位负责人的法律责任制度，深化产权制度改革,建立健全现代企业制度，坚持以人为本,提高会计人员素质，指出我们必须对我国会计理论的研究现状有一个完整而深刻的全面认识。再以会计环境为逻辑起点推衍我国会计理论体系是符合认识论的。在着手构建我国现代会计理论框架结构之前，首先应确立构建的起点和基本思路，即现代会计理论框架结构的构建应从何处入手。关于我国现代会计理论体系研究起点问题。无论会计本质、对象，还是会计目标，都是在一定的社会政治、经济、文化、教育等环境下人们对会计现象的一种认识，有什么样的会计环境，就必然有什么样的会计理论出现。在研究我国现代会计理论框架时只有从会计环境入手，只有对会计环境有了充分的认识，才能在研究现代会计理论中发现其实质及精华所在。【关键字】现代企业制度；会计职能；会计监督【Abstract】Inthispaper,thepresentsituationanalysistoourcountryenterpriseinternalaccountingsystemconstructionsuchasbusinessmanagersdonotunderstandthetruemeaningofinternalaccountingsystem,managementcontrolweakeningcontrolexecutionisnotcapableofillegalphenomenaoccur,weakeningthesystemofinternalaccountingcontrolenvironment,thesystemisnotperfect,thispaperpointsoutthattheperfectsystemofinternalaccountingcontrolmeasures,thelegalsystemtheresponsibilitytoestablishunitsresponsibleforthepeople,todeepenthereformofpropertyrightsystem,establishandimprovethemodernenterprisesystem,adheretothepeople-oriented,toimprovethequalityofaccountingpersonnel,pointsoutthatwemusthaveacomprehensiveunderstandingofthecompleteandprofoundresearchonthestatusquoofChina'saccountingtheory.ThenwiththeaccountingenvironmentasalogicalstartingpointofthederivationofaccountingtheorysysteminChinaisinlinewiththetheoryofknowledge.Beforeembarkingontheconstructionofourframeworkstructureofmodernaccountingtheory,shouldfirstestablishthestartingpointandthebasicidea,theframestructureofmodernaccountingtheorybuildingwhereshouldtheystart.OnChina'smodernaccountingtheorysystemresearchstartingpoint.Whethertheaccountingessence,object,ortheaccountingobjectives,isincertainsocialpolitics,economy,culture,education,environmentofaccountingphenomenonofakindofunderstanding,whatkindofaccountingenvironment,itisboundtoappearwhatkindofaccountingtheory.InthetheoreticalframeworkofChina'smodernaccountingonlyfromtheaccountingenvironment,onlywithfullunderstandingofaccountingenvironment,todiscoveritsessenceandessenceintheresearchofmodernaccountingtheory.【Keyword】Modernenterprisesystem;accountingfunctions;accountingsupervision目录第一章引言...................................................................................................................51.1本文研究的目的及意义..................................................................................51.2国内研究综述..................................................................................................71.3研究的主要内容及拟解决的关键问题..........................................................9第二章相关理论分析................................................................................................102.1现代企业制度概述........................................................................................102.1.1现代企业制度含义..............