摘要
目前,我国会计信息失真的情况时有发生,我国会计监督法律约束机制不全;企业管理体制不全,内部控制制度失调;单位负责人约束机制不全;外部监督乏力;以及会计人员的综合素质不高,会计人员的监督意识不强,缺乏职业风险意识;我国会计监督受到严重挑战。所以要加强和完善会计监督职能。首先,从监督体系上完善会计监督,加强法律体系建设,建立健全企业内部监督机制,加强外部监督,改革会计管理体制,加强单位负责人的会计监督责任,推行计算机信息技术等几个方面着手解决。其次,针对当前我国会计监督中出现的热点、难点问题,坚持理论联系实际的原则,不断地研究新情况,解决新问题,取得新成果,提供更多对会计监督制度有价值的意见和建议,发挥好智囊作用和理论先行的指导作用。
China＇ s accountant supervision is being challenged seriously owing to the deficiency of law control system, enterprise management system, inner control system and outer supervision, low comprehensive quality of accountants, lack of supervising awareness and occupational risk consciousness. So first, we should solve the above problems and push on computer information technology; second, in terms of the hot and difficult point in accountant supervision, we should insist on the principle of theory combined with practice, study new situation, solve new problems, obtain new achievements to provide more valuable suggestions for the accountant supervision system.
出处
《湖南科技学院学报》
2008年第9期117-119,共3页
Journal of Hunan University of Science and Engineering
关键词
企业会计监督
原因
对策
Accountant supervision
Reasons
Counter measures
