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AbstractInternalaccountingsupervisionsystemisaccountingsupervisionandmanagementsystemisanpartofwithchina’seconomicsdevelopmentandformationandsetupanaccountingsupervisionandinfrastructure.Toperfectenterpriseinternalaccountingsupervisionandmanagementsystem,tocontainvariousillegalproblems,controlthedistortionofaccountinginformation,preventlossofstate-ownedassets,increasethefiscalrevenue,standardizespendingauralability.Therevisedaccountinglawsdefinitelyputforwardbuildingenterpriseinternalsupervision,socialsupervisionandnationalsupervisiontrinityofaccountingsupervisionsystem,tostandardizetheaccountingbehavior,andensurethattheaccountinginformationistrue,complete,improvingeconomicefficiency,maintainorderinthesocialistmarketeconomywillplayanimportantroleorguarantee.First,internalaccountingsupervisionmechanismistheenterprisetoprotectitspropertysafety,ensureitseconomicbehaviorinlinewiththenationallawsandregulations,improvetheefficiencyofenterpriseeconomicmanagement,controlriskonthepurposeofestablishingamanagementsystemofenterprisemanagement.Second,withtheimplementationofthenewaccountinglaw,thefunctionofinternalaccountingsupervisionsystemgraduallyhasbeenincrease.【Keywords】TheEnterprise;InternalAccountingSupervision;Problems;Measures目录前言.............................................................................................................................................1（一）研究目的和意义.....................................................................................................1（二）研究内容..................................................................................................................1一、企业内部监督的概念................................................................................................1（一）内部会计监督的内涵............................................................................................1（二）企业内部会计监督制度的基本内容.................................................................2（三）建立健全企业内部会计监督制度的必要性...................................................31、国家法律的要求.........................................................................................................32、经济发展要求............................................................................................................43、会计管理的要求.........................................................................................................44、市场经济制度本身需求.................................................................
