毕业论文 会计监督弱化原因及治理措施

1浅谈会计监督弱化原因及治理措施完成日期：2012-03-28学生姓名：孙慧指导教师：李艳花2摘要会计监督是会计的基本职能之一，是指依照国家有关法律、法规、规章对会计工作的监督，并利用正确的会计信息，对经济活动进行全面、综合的协调、控制、监督、督促，以达到提高会计信息质量和经济效益的目的。近年来，随着经济体制改革的不断深入，企事业单位的经济成份日趋多元化，资金渠道不断拓宽，经济活动呈现复杂性和多样性，新情况、新问题层出不穷，会计工作违规违纪现象时有发生，会计监督职能弱化，造成会计工作秩序混乱，阻碍了国家宏观调控和管理的正常进行。为了规范会计行为，提高会计信息质量，加强会计监督已成为建立现代企业制度中一项重要内容。由于会计法制建设不完善、内部监督机制不健全、国家监督不到位及社会监督不规范等原因，致使会计监督普遍弱化。遏制会计监督弱化，强化会计监督，必须健全内部监督机制、强化国家监督力度以及加强社会监督。会计监督是我国经济监督体系的重要组成部分。本文拟先深入分析解读会计监督的概念，了解会计监督的作用及法律内涵，介绍了会计的监督职能及其作用，分析了会计监督职能弱化的原因及后果，探讨了加强会计监督的思路。从现阶段存在的会计监督弱化的现象入手，深入探究其成因和根源。针对成因，提出相应的治理措施和意见。加强会计监督是提高会计信息质量的重要保证，针对会计监督弱化的成因，必须采取有效的对策，建立健全内外部监督体系，完善会计法律体系，积极探索会计人员管理体制改革的途径。关键词：会计监督；内部监督；政府监督；社会监督3AbstractAccountingOversightisoneofthebasicfunctionsofaccounting,meansinaccordancewiththerelevantnationallaws,regulations,regulationsonaccountingworksupervision,andusethecorrectaccountinginformation,acomprehensiveandintegratedcoordinationofeconomicactivity,control,superviseandurge,astoimprovethequalityofaccountinginformationandeconomicefficiency.Inrecentyears,withthedeepeningofeconomicreform,theeconomicsectorsofenterprisesandinstitutionshavebecomemorediversifiedfundingchannelscontinuetobroadeneconomicactivitieshaveshownthecomplexityanddiversityofnewsituationsandnewproblemsemerge,theaccountingworkinviolationofdisciplinephenomenonaccountingoversightfunctionsofweakening,causingdisorderintheaccountingwork,impedethenormalconductofnationalmacroeconomicregulationandcontrolandmanagement.Inordertostandardizeaccountingpractices,toimprovethequalityofaccountinginformation,tostrengthenaccountingsupervisionhasbecomeanimportantcontentofestablishingmodernenterprisesystem.Theaccountingimperfectlegalsystembuilding,internaloversightmechanismisnotperfect,notinplaceofnationalsupervisionandsocialsupervisionisnotstandardizedandotherreasons,resultinginwidespreadweakeningoftheaccountingsupervision.CurbAccountingOversightweakening,strengthenaccountingsupervision,wemustimproveinternaloversightmechanisms,strengtheningofnationalsupervision,andtostrengthensocialsupervision.AccountingOversightisanimportantpartofChina'seconomicsystemofsupervision.Thispaperfirstin-depthanalysisoftheconceptofinterpretationoftheaccountingoversight,understandingtheroleoftheaccountingsupervisionandlegalconnotations,theaccountingoversightfunctionsanditsrole,andanalyzedthecausesandconsequencesoftheweakeningoftheaccountingoversightfunctionstoexploreideastostrengthenaccountingsupervision.Fromthestartofthisstage,theexistenceAccountingOversightweakening,toinvestigateitscausesandrootcauses.Forthecausesofthecorrespondingcontrolmeasuresandopinions.Strengthenaccountingsupervisionisanimportantguaranteeofthequalityofaccountinginformation,musttakeeffectivemeasuresagainstthecausesoftheweakeningofaccountingsupervision,establishandimproveinternalandexternalsupervisionsystem,improveaccountinglegalsystem,andactivelyexplorewaysofaccountingpersonnelmanagementsystem.Keywords:AccountingOversights;InternalOversights;GovernmentOversights;Socialsupervision4目录1绪论.............................................................................................................................................11.1研究背景..........................................................................................................................11.1.1选题背景...............................................................................................................11.1.2研究目的...............................................................................................................11.2选题意义..........................................................................................................................11.3文献综述..........................................................................................................................22会计监督现状概述.....................................................................................................................32.1我国会计监督弱化的表现..............................................................................................42.1.1我国国有资产的大量流失...................................................................................42.1.2会计信息失真.......................................................................................................43我国会计监督弱化的原因分析及发展趋势.............................................................................53.1我国会计监督体制存在的内部问题................................................................................53.1.1会计监督约束机制不健全......................................................................................53.1.2企业体制自身存在的问题.....................................................................................53.2我国会计行业的客观现状...............................................................................................63.2.1会计专业素质造成的阻碍.....................................................................................63.2.2企业主体内部监管力度不足...............................................................................64推进我国会计监督弱化的治理措施的基本思路............................................................