浅析我国会计监督存在的问题与对策分析研究 财务会计学专业VIP免费

摘要会计监督对于国家的财政经济、企业的健康运营都是十分重要的。有效地发挥会计监督可以大大地减少会计相关的违法违纪的行为，提高国家财政经济的安全性。通过对企业单位的会计信息进行监督，可以明显地减少企业经济的不确定因素，在遵守国家会计法律法规的同时还能提高企业的经济效益，实乃一举多得之举。为了解决会计监督遇到的问题，并提出响应的建议，本文从以下几个部分进行分析，讨论。首先对现行的会计监督的概况及其作用和范围进行了简短的介绍，明确了会计监督的地位。然后从企业单位内部、国家政府、社会三个角度对现行的会计监督的问题进行说明。最后在强调完善会计监督必要性之后，根据之前所发现的问题提出相应的个人的解决措施。关键词：会计监督,财政经济,会计法AbstractAccountingsupervisionisveryimportantforthenationaleconomyandenterprisefinancialhealthoperation.Effectiveaccountingsupervisioncangreatlyreducetheaccountingrelatedillegalbehavior,improvethesafetyofnationalfinance.Throughtotheenterpriseunitofaccountinginformationsupervision,cansignificantlyreducetheenterpriseeconomicuncertaintiesincomplywiththeaccountinglawsandregulationsofthestateandalsocanimprovetheeconomicefficiencyofenterprises,isfullystaffedmove.Inordertosolvetheaccountingsupervisionproblemsencountered,andputsforwardsomecorrespondingsuggestions,thispapercarriesontheanalysisfromfollowingseveralpartstodiscuss.Firstly,thecurrentsituationoftheaccountingsupervisionandtheroleandscopeofthebriefintroduction,thestatusofaccountingsupervision.Andthenexplainthecurrentaccountingsupervisionfromthreeaspects:theinternal,thestategovernmentandthesociety.Finally,afteremphasizingtheneedtoimprovetheaccountingsupervision,accordingtotheproblemsfoundbeforethecorrespondingpersonalsolutions.Keywords：Accountingsupervision,financeandeconomics,accountinglaw目录一、前言.......................................................................................................................1二、现行会计监督...........................................................................................1（一）相关概念.......................................................................................1（二）范围及作用................................................................................2三、现行会计监督体系存在的问题..........................................2（一）法律监督机制不完备，会计规范体系不完善.....................................................................................................................................2（二）内部监控薄弱，形同虚设......................................31、企业负责人缺乏监督意识.............................................32、企业内部管理机制不到位.............................................33、会计从业人员素质不高，职业道德观念单薄..............................................................................................................................44、会计从业环境不容乐观....................................................4（三）外部监督不足，有待加强......................................41、社会监督不足................................................................................52、政府监督不足................................................................................5四、完善会计监督的对策......................................................................6（一）加快法制体系建设...........................................................6（二）加强企业内部监督管理...........................................