資源描述：
《會(huì)計(jì)監(jiān)督職能論文》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在行業(yè)資料-天天文庫。
1、...淺議會(huì)計(jì)監(jiān)督職能的發(fā)揮摘要會(huì)計(jì)監(jiān)督是指依照國家有關(guān)法律、法規(guī)、規(guī)章、對(duì)會(huì)計(jì)工作的監(jiān)督，并利用正確的會(huì)計(jì)信息對(duì)經(jīng)濟(jì)活動(dòng)進(jìn)行全面、綜合的協(xié)調(diào)、控制、監(jiān)督、督促，以達(dá)到提高會(huì)計(jì)信息質(zhì)量和經(jīng)濟(jì)效益的目的。會(huì)計(jì)監(jiān)督是會(huì)計(jì)的基本職能之一，它在社會(huì)經(jīng)濟(jì)活動(dòng)中起著極為重要的作用，是我國經(jīng)濟(jì)監(jiān)督體系的重要組成部分，是非常重要的經(jīng)濟(jì)監(jiān)督形式。會(huì)計(jì)監(jiān)督對(duì)于實(shí)現(xiàn)國家宏觀調(diào)控，維護(hù)所有者權(quán)益，提高企業(yè)經(jīng)濟(jì)效益，都有著十分重要的意義。由于種種原因，會(huì)計(jì)監(jiān)督呈現(xiàn)弱化態(tài)勢(shì)，為此本文擬先深入了解了會(huì)計(jì)監(jiān)督的含義、方式及意義，分析了會(huì)計(jì)監(jiān)督弱化的表現(xiàn)及原因，并且提出了相應(yīng)的治理措
2、施。會(huì)計(jì)監(jiān)督:弱化;原因;措施......目錄摘要........................................................................................................................1....引言........................................................................................................................3....1
3、會(huì)計(jì)監(jiān)督的概述.........................................................................................4...1.1、會(huì)計(jì)監(jiān)督..............................................................................................4...1.2、會(huì)計(jì)監(jiān)督的主體.............................................................
4、......................4..1.3、會(huì)計(jì)監(jiān)督的分類...................................................................................4..1.4、會(huì)計(jì)監(jiān)督的作用...............................................52會(huì)計(jì)監(jiān)督弱化的表現(xiàn)..................................................................................6..2.
5、1、單位內(nèi)部監(jiān)督弱化...............................................................................6..2.2、社會(huì)監(jiān)督乏力.......................................................................................7..2.3、政府監(jiān)督方面............................................................................
6、...........7..3會(huì)計(jì)監(jiān)督弱化得原因..................................................................................9..3.1、企業(yè)內(nèi)部審計(jì)力度不夠，獨(dú)立性差....................................................9.3.2、會(huì)計(jì)法規(guī)體系不健全，內(nèi)部監(jiān)督力度不夠........................................9.3.3、政府監(jiān)督力度弱，監(jiān)督形式化...............
7、.............................................9.3.4、企業(yè)財(cái)會(huì)人員綜合素質(zhì)有待提高........................................................9.3.5、企業(yè)法制觀念淡薄，單位領(lǐng)導(dǎo)人易于越權(quán)......................................1.03.6、企業(yè)組織結(jié)構(gòu)不健全，內(nèi)部會(huì)計(jì)控制失調(diào)......................................1.04會(huì)計(jì)監(jiān)督弱化的治理措施.................
8、......................................................
