會(huì)計(jì)畢業(yè)論文(會(huì)計(jì)監(jiān)督弱化原因分析及治理措施)(已修改)
2025-07-04 03:34 本頁(yè)面
【正文】 . . . . . 論文題目 會(huì)計(jì)監(jiān)督弱化原因分析及治理措施 所 在 班 級(jí) 091廣告4班 學(xué) 號(hào) 姓 名 指導(dǎo)教師及職稱(chēng) 副教授 成 績(jī) 會(huì)計(jì)監(jiān)督弱化原因分析及治理措施 [摘要]會(huì)計(jì)監(jiān)督是指會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員憑借經(jīng)授權(quán)的特殊地位和職權(quán)，依照特定主體制定的各種合法制度，對(duì)特定主體經(jīng)濟(jì)活動(dòng)過(guò)程及其引起的資金運(yùn)動(dòng)進(jìn)行綜合地、全面地、連續(xù)地、及時(shí)地監(jiān)管和督促，以確保各項(xiàng)經(jīng)濟(jì)活動(dòng)的真實(shí)、合法、合理，提高會(huì)計(jì)信息質(zhì)量。會(huì)計(jì)法規(guī)定，各單位應(yīng)當(dāng)建立、健全本單位內(nèi)部會(huì)計(jì)監(jiān)督制度。然而，近年來(lái)一些單位會(huì)計(jì)監(jiān)督職能弱化，導(dǎo)致造假賬、違法違紀(jì)行為屢有發(fā)生，嚴(yán)重?fù)p害了國(guó)家、社會(huì)及企業(yè)各方面的利益，嚴(yán)重影響了國(guó)家的宏觀經(jīng)濟(jì)決策。盡管?chē)?guó)家采取了許多整頓措施，但并未從根本上解決問(wèn)題。因此，只有認(rèn)真分析造成會(huì)計(jì)弱化的原因，對(duì)癥下藥，才能有效遏制會(huì)計(jì)監(jiān)督弱化的趨勢(shì)。本文就我國(guó)會(huì)計(jì)監(jiān)督的現(xiàn)狀及其原因進(jìn)行了分析，并針對(duì)于這些問(wèn)題提出了相應(yīng)的對(duì)策，希望能對(duì)遏制會(huì)計(jì)監(jiān)督弱化有所裨益。并且可以達(dá)到加強(qiáng)會(huì)計(jì)監(jiān)督，完善會(huì)計(jì)監(jiān)督的效果。Abstract: Accounting supervision refers to the accounting bodies and accounting personnel with authorized special status and authority, in accordance with the legal system of specific subject development, economic activity to specific subject and capital movement caused by prehensive, prehensive, continuous, timely monitoring and supervision, to ensure that the real economic activity, legal, reasonable, improve the quality of accounting information. The accounting law, all units shall establish, perfect internal accounting control system. However, in recent years some weakening of the accounting oversight functions, leading to false accounting, law and discipline violations frequently occur, serious damage to the country, society and all aspects of business interests, seriously affected the country39。s macroeconomic policy. Although the country has taken many measures to rectify, but did not fundamentally solve the problem. Therefore, only a careful analysis of the cause of the weakening of the accounting, an antidote against the disease, we can effectively prevent the accounting supervision weakening trend. This paper analyzes the status quo and the causes of the accounting supervision in China, and for these problems and put forward corresponding countermeasures, hoping to curb the weakening of the accounting oversight of benefit. And to strengthen accounting supervision, perfection of accounting supervision effect. [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Key words:Accounting supervision state supervision social supervision internal supervision 目 錄一、前言………………………………………………………………………………3二、會(huì)計(jì)監(jiān)督現(xiàn)狀………………………………………………………4
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