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論會計監督存在的問題及對策

時間:2019-06-02 14:42來源:畢業論文
以會計監督職能為出發點,對其進行了解釋分析。并在此基礎上,闡述了目前我國會計監督的現狀,就其存在的問題進行成因分析,探索出強化我國會計監督體制的具體措施

摘要:近年來,隨著經濟的發展,企業規模也在逐漸擴大,已成為國民經濟的重要組成部分。但由于會計監督存在內部監督弱化和外部監督不到位的問題,隨之而來的企業丑聞也層出不窮。當前,我國一些企業普遍存在著財經紀律松弛,會計信息失真,違規經營,偷稅漏稅,偽造,變造會計憑證及賬薄,侵蝕國有資產,決策失誤造成國有資產流失等一系列問題,導致企業會計行為不規范、內容不真實,既危害社會經濟秩序,又制約了自身健康快速發展,甚至給我國國民經濟的發展帶來了很大的負面影響。35928
會計監督是會計的基本職能之一,是我國經濟監督體系的重要組成部分。會計監督可以有效的規范會計行為,保證企業基金和財產的安全,對于會計信息的真實性和有效性也提供了保障,還能有效的抵制欺詐,切實維護社會主義市場經濟秩序朝著健康、可持續的方向發展,并能大力促進經濟的良性循環。本文以會計監督職能為出發點,對其進行了解釋分析。并在此基礎上,闡述了目前我國會計監督的現狀,就其存在的問題進行成因分析,探索出強化我國會計監督體制的具體措施。
畢業論文關鍵詞:會計監督、萬福生科、問題、對策
On Problems and Countermeasures for accounting supervision
Abstract:In recent years, with the development of economy, enterprise scale is gradually expanding,has become an important part of the national economy. However, due to the presence of internal accounting supervision weakening oversight and external oversight is not in place, the ensuing corporate scandals are endless. At present, the prevalence of some enterprises financial discipline relaxation , accounting information distortion , illegal business , tax evasion , forgery , alteration of accounting documents and the books , the erosion of state assets , making mistakes loss of state assets and other issues, leading to corporate accounting behavior does not regulate the content untrue, both harmful social and economic order , but also restricted the rapid development of their own health , and even to the development of China's national economy has brought a lot of negative impact. 源¥自%六:維;論-文'網=www.aftnzs.live
Accounting supervision is one of the basic functions of accounting; it is an important part of economic supervision system in our country. Accounting supervision can effectively regulate the behavior of accounting, ensure the safety of enterprise funds and assets for the real and effectiveness of accounting information also provides the security, can also be effective against fraud, to safeguard the socialist market economic order in the direction of the healthy and sustainable development, and vigorously promote the virtuous circle of economy.In this paper, the accounting oversight functions as a starting point, the analysis was carried out to explain. On this basis, the current status of accounting elaborated supervision, conduct analysis on the causes of their problems, to explore concrete measures to strengthen the supervision system of accounting.
Key words: Accounting supervision、Wanfu Biotechnology、  problem 、countermeasure
目 錄
引言    1
研究背景    1
研究目的及意義    1
一、會計監督概述    3
(一)會計監督的含義    3
(二)會計監督的構成要素    3
(三)會計監督的內容    5
(四)會計監督的現狀    6
二、會計監督的重要性和必然性    8
(一)會計監督的重要性    8
(二)會計監督的必然性    9
三、萬福生科案例分析    10
四、會計監督存在的問題    13 論會計監督存在的問題及對策:http://www.aftnzs.live/kuaiji/20190602/34145.html
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