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1、會(huì)計(jì)論文王歡正文湖南人學(xué)HUNANUNIVERSITY畢業(yè)論文題冃：會(huì)計(jì)監(jiān)督的原因分析和強(qiáng)化措施考生姓名：王歡學(xué)籍號(hào)：專業(yè)：指導(dǎo)老師：二0—三年三月二"一日冃錄摘要:5Abstract:?????????????????55關(guān)鍵詞：6一、會(huì)計(jì)監(jiān)督的要素6（1）會(huì)計(jì)監(jiān)督LI標(biāo)6（2）會(huì)計(jì)監(jiān)督主體及客體????6二、會(huì)計(jì)監(jiān)督弱勢(shì)化的表現(xiàn)6(1)單位內(nèi)部監(jiān)督弱化6(2)社會(huì)監(jiān)督乏力7(3)政府監(jiān)督方面7三、會(huì)計(jì)監(jiān)督弱勢(shì)化的表現(xiàn)7(1)我國(guó)國(guó)冇資產(chǎn)的大量流失?7(2)會(huì)計(jì)信息失真8四、會(huì)計(jì)監(jiān)督弱勢(shì)化現(xiàn)象的原因?9(1)企業(yè)內(nèi)部審計(jì)力
2、度不夠以及會(huì)計(jì)法制體系不健全9(2)我國(guó)會(huì)計(jì)監(jiān)督體制存在內(nèi)部問(wèn)題9(1)會(huì)計(jì)監(jiān)督約束機(jī)制不健全9(2)企業(yè)體制自身存在的問(wèn)題?10(3)敗現(xiàn)象和沒(méi)有一個(gè)完整的會(huì)計(jì)監(jiān)督體系11(4)管理體制存在弊端，雙重身份削弱監(jiān)督力度???11(5)利益的驅(qū)動(dòng)，弱化了跨級(jí)監(jiān)督的作用12五、會(huì)計(jì)監(jiān)督弱勢(shì)化的強(qiáng)化措施?12(1)加強(qiáng)外部監(jiān)督，消除腐敗12(2)推行會(huì)計(jì)委派制12(3)提高會(huì)計(jì)人員的綜合索質(zhì)13(4)完善跨級(jí)人員獎(jiǎng)懲的機(jī)制13(5)建立健全政府監(jiān)督政務(wù)公開(kāi)制度13(6)強(qiáng)化法律對(duì)政府監(jiān)督部門的監(jiān)督作用13六、設(shè)法律加快建法規(guī)14七
3、、加大處罰制度度14參考文獻(xiàn)??15會(huì)計(jì)臨督弱化的原兇分析和強(qiáng)化措施摘要：會(huì)計(jì)監(jiān)督是我國(guó)經(jīng)濟(jì)臨督體系中最直接最重要的手段。由于企業(yè)在追求價(jià)值最人化的同時(shí)，削弱了金業(yè)會(huì)計(jì)監(jiān)督的效能，加上缺乏良好的內(nèi)外執(zhí)法壞境,許多金業(yè)會(huì)計(jì)監(jiān)督工作沒(méi)有實(shí)施到位。因此必須采取相應(yīng)的措施強(qiáng)化會(huì)計(jì)監(jiān)督。隨著我國(guó)企業(yè)的不斷壯人，會(huì)計(jì)監(jiān)督促建形成以內(nèi)部會(huì)計(jì)監(jiān)督、政府會(huì)計(jì)監(jiān)督為主要形式的監(jiān)督體系。但是，現(xiàn)階段企業(yè)跨級(jí)監(jiān)督呈現(xiàn)出低效率、弱化勢(shì)態(tài)，監(jiān)督職能弱化，跨級(jí)信息失真、編制虛假報(bào)表、偷稅漏稅等屢見(jiàn)不鮮。加強(qiáng)對(duì)會(huì)計(jì)工作的臨督力度，保證跨級(jí)工作依法有序地進(jìn)行
4、，建立健全會(huì)計(jì)監(jiān)督體系是我國(guó)企業(yè)的重耍任務(wù)。Abstract:accountingsupervisionisthemostdirectandimportantourcountryeconomicsystemofsupervisionmeans.Theenterprisesinthepursuitofvaluemaximization,weakencdcnterpriseaccountingsupervisionefficiency,coupledwiththelackofagoodenvironmentofinternala
5、ndexternalaccountingsupervisionlawenforcement,manyenterprisesworknotinplace.SowemusttakemeasurestostrengthentheaccountingsupervisionAlongwithourcountryenterprisegrowing,accounlingsupervisionandconstructionandformasupervisorysystemtotheinternalaccountingsupervision,
6、accountingsupervisionasthemainformofgovernment.However,thelevelofsupervisionenterprisesatthisstageshowslowefficiency,weakeningtrend,supervisionfunctionisweakenod,thedistortionofinformation,makingfalsestatements,taxevasion,itisoftenseen.Strengthensupervisiononaccoun
7、tingwork,ensurethattheworkshallbecarriedoutinanorderlymanner,establishandimprovetheaccountingsupervisionsystemisanimportanttaskforChineseenterprises.關(guān)鍵詞：會(huì)計(jì)監(jiān)督；弱化；強(qiáng)化措施Keywords：Accountingsupervision;Weaken;Strengtheningmeasures-、會(huì)計(jì)監(jiān)督的要素（1）會(huì)計(jì)監(jiān)督冃標(biāo)會(huì)計(jì)臨督的冃標(biāo)是為了防范會(huì)計(jì)信息失真、保證會(huì)計(jì)
8、信息質(zhì)量，進(jìn)而真實(shí)的反映企業(yè)的實(shí)際經(jīng)濟(jì)業(yè)務(wù)，客觀的揭示單位現(xiàn)金流動(dòng)狀況及經(jīng)濟(jì)獲益，保障企業(yè)治理結(jié)構(gòu)的有效實(shí)施及財(cái)務(wù)會(huì)計(jì)bl標(biāo)的實(shí)現(xiàn)。（2）會(huì)計(jì)監(jiān)督主體及客體會(huì)計(jì)監(jiān)督主體是指對(duì)會(huì)計(jì)信息實(shí)施監(jiān)督活動(dòng)的人員或機(jī)構(gòu)。狹義的會(huì)計(jì)監(jiān)督主體是指會(huì)計(jì)人員及會(huì)計(jì)機(jī)構(gòu)；而廣義的監(jiān)督主體是指除人員與機(jī)構(gòu)外，還包
