文档介绍：本科毕业论文
题目:浅谈企业会计监督
摘要 I
ABSTRACT III
1前言 - 1 -
,特点 - 1 -
会计监督的作用 - 1 -
2企业加强会计监督的必要性,重要性 - 2 -
- 2 -
、法规为依据 - 3 -
- 4 -
- 5 -
- 5 -
3企业会计监督的内容 - 6 -
- 6 -
- 7 -
4我国企业会计监督的现状 - 7 -
- 8 -
- 9 -
5企业会计监督存在问题的原因 - 9 -
- 9 -
- 10 -
,职业道德观念有待加强 - 10 -
6 现代企业制度下完善会计监督的基本对策 - 10 -
- 10 -
. 外部监督应从以下几方面加强: - 12 -
。 - 12 -
。 - 13 -
, 提高企业法人的素质。 - 13 -
, 提高财会人员素质。 - 13 -
7总结 - 15 -
谢辞 - 16 -
参考文献 - 17 -
摘要
目前,我国中小企业内部会计监督存在严重的问题, 企业内部监督不力,造假行为时有发生;社会监督不力,虚假信息难以杜绝;工作概念混淆,会计监督开展不力等。主要原因是会计监督弱化,会计监督的法律建设不健全。要加强和完善内部会计监督职能,必须从加强法律体系建设、建立健全企业内部监督机制、加强单位负责人的会计监督责任、培养高素质的会计人员等几个方面着手。加强会计监督,是确保企业经营活动正常运行的保证。会计监督权利的履行对国家和企业都有着积极的意义,在新经济时代,我们应该重视会计监督的作用意义,大力加强会计监督,以保证正常的经济运行秩序,使国家的财产不受损失。
关键词:企业会计;会计监督;监督弱化;内部控制
The Study on Accounting Supervision of Enterprise
ABSTRACT
At present, there is a serious problem on the internal accounting supervision in China , the enterprise internal supervision do not the best , frauds happen from time to time;Social supervision do not the best, false information is hard to stop. The main reason is Accounting supervision is weakening.,Accounting supervision and legal construction is not sound. To strengthen and perfect the internal accounting supervision function,we must strengthen the legal system construction, establish and perfecting the enterprise internal supervision mechanism, Cultivate the high-quality accounting personnel, strengthen accounting supervision, is to ensure the normal operation of the business activities of enterprises guarantee,We should attach great importance to the role of accounting supervision in meaning.
Key Words: business accounting;,accounting supervision;,supervision of weakening, internal control
1前言
,特点
目前,我