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1、會(huì)計(jì)畢業(yè)論文????會(huì)計(jì)畢業(yè)論文????畢業(yè)設(shè)計(jì)（論文）題目：關(guān)于強(qiáng)化會(huì)計(jì)監(jiān)督的思考摘要會(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。然而由于種種原因，會(huì)計(jì)監(jiān)督呈弱化態(tài)勢(shì)，為此本文提出強(qiáng)化會(huì)計(jì)監(jiān)督的對(duì)策；加強(qiáng)法制建設(shè)，加大執(zhí)法力度；加強(qiáng)國(guó)家監(jiān)督；加強(qiáng)社會(huì)監(jiān)督；加強(qiáng)單位內(nèi)部會(huì)計(jì)監(jiān)督；提高會(huì)計(jì)人員素質(zhì)和職業(yè)道德水平。同時(shí)會(huì)計(jì)監(jiān)督作為一種經(jīng)濟(jì)監(jiān)督形式或活動(dòng)，是經(jīng)濟(jì)監(jiān)督系統(tǒng)中的一個(gè)組成部分，其本身又構(gòu)成一個(gè)完整體系。會(huì)計(jì)監(jiān)督要充分發(fā)揮其職能作用，有賴于全方位的保障措施，健全法制是其中之一。關(guān)鍵詞：會(huì)計(jì)監(jiān)督，國(guó)家監(jiān)督，社會(huì)監(jiān)督，內(nèi)部監(jiān)督1目錄第1章前言............
2、................................................................................................................3第2章會(huì)計(jì)監(jiān)督的簡(jiǎn)要概述..................................................................................................4 2.1會(huì)計(jì)監(jiān)督的定義.............................................................
3、..............................................4 2.2會(huì)計(jì)監(jiān)督的特點(diǎn)...........................................................................................................4 2. 2.1會(huì)計(jì)監(jiān)督的主體是經(jīng)授權(quán)的會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員.......................................5 2. 2.2會(huì)計(jì)監(jiān)督的對(duì)象是特定主體的經(jīng)濟(jì)活動(dòng)過(guò)程及其引起的資金運(yùn)動(dòng)...........5 2. 2.3會(huì)計(jì)
4、對(duì)特定主體經(jīng)濟(jì)活動(dòng)過(guò)程及其引起的特點(diǎn)...........................................5 2. 2.4會(huì)計(jì)監(jiān)督的依據(jù)是特定主體制定的各種合法制度.......................................6 2. 2.5會(huì)計(jì)監(jiān)督目的...................................................................................................6第3章會(huì)計(jì)監(jiān)督職能弱化的原因....................................
5、......................................................7 3.1以法規(guī)制度進(jìn)行會(huì)計(jì)的宏觀控制失靈.......................................................................7 3.2微觀會(huì)計(jì)機(jī)構(gòu)難以發(fā)揮監(jiān)督職能...............................................................................7 3.3社會(huì)監(jiān)督不力.......................................
6、........................................................................8 3.4單位內(nèi)部控制制度不健全...........................................................................................8 3.5法制觀念淡薄.........................................................................................................
7、......8 3.6會(huì)計(jì)人員自身素質(zhì)低下...............................................................................................9第4章強(qiáng)化會(huì)計(jì)監(jiān)督的對(duì)策........................................................................................
