試論會(huì)計(jì)監(jiān)管——從民營企業(yè)發(fā)展中存在的問題看會(huì)計(jì)監(jiān)管-展示頁
2025-01-20 04:46本頁面
【正文】 在的問題，進(jìn)一步分析問題產(chǎn)生的根源，并從管理學(xué)的角度，重點(diǎn)討論了民營企業(yè)發(fā)展中問題的根源所在。本文共包括以下四大部分： 第一部分，著重闡述了中國民營企業(yè)發(fā)展中存在的四大問題。 第三部分，提出了民營企業(yè)可以借鑒的會(huì)計(jì)監(jiān)管模式，并分析了各種監(jiān)管模式的優(yōu)缺點(diǎn) ，進(jìn)而做出了民營企業(yè)會(huì)計(jì)監(jiān)管模式的最優(yōu)選擇。 關(guān)鍵詞 ： 會(huì)計(jì)監(jiān)管 民營企業(yè) 企業(yè)家精神 市場失靈 2 Abstract As china economy is opened day by day in contemporary society, private enterprises will e forth which will change the situation that stateowned enterprises were monopolistic. Private business is being the main motive force of China economy. Acpanied by the improvement of various institutions, protecting private possession has been written to Chinese constitution and policies harmful to private business are being cancelled. The time for quick development of private enterprises is ing. But under the pressure of stateowned and foreigncapitalinvested enterprises, Chinese private business was povertyborn and lacks management. As a result, it has a difficult way to develop. On this occasion, I put forward my own opinions for the purpose of contributing to the private business development. Through revealing the status and problems of private business, the thesis further analyses the root of these problems from the angle of management. At last, the thesis discusses how private enterprises construct and improve their accounting supervising system. The thesis includes four parts as following: First, it illustrates four main problems of private enterprise. Second, it analyses the reasons for the above problems. Third, it promotes several accounting supervising systems for their reference. Further more, it analyses the advantages and disadvantages of various supervising modes and choose the best one. Last, it shows the design and concelebrant of constructing the accounting supervising system. Key words: accounting supervising。 entrepreneur spirit。 1 （一）民營企業(yè)與逐步完善的市場經(jīng)濟(jì)沒有接軌 1 （二）家族化經(jīng)營使民營企業(yè)難以壯大 1 （三）宏觀經(jīng)濟(jì)的運(yùn)作不利于民營企業(yè)的融資 2 二、民營企業(yè)問題根源 2 （二）外部環(huán)境不完善 3 四、我國民營企業(yè)會(huì)計(jì)監(jiān)管體系的設(shè)計(jì)與構(gòu)想 4 （二）建立完善的監(jiān)管目標(biāo)評(píng)價(jià)體系，規(guī)范會(huì)計(jì)監(jiān)管的操作程序，增強(qiáng)會(huì)計(jì)監(jiān)管的有效性 4 （三）加強(qiáng)會(huì)計(jì)監(jiān)管的國際合作，實(shí)現(xiàn)會(huì)計(jì)監(jiān)管國際化 7 后 記 8 1 試論會(huì)計(jì)監(jiān)管 —— 從民營企業(yè)發(fā)展中存在的問題看會(huì)計(jì)監(jiān)管 民營企 業(yè)作為“國民經(jīng)濟(jì)的重要組成部分”，近幾年來得到了前所未有的發(fā)展，其速度十分驚人，在國民經(jīng)濟(jì)中所占份額不斷增加。據(jù)中國社會(huì)科學(xué)院《 1978— 2022 中國民營企業(yè)調(diào)查報(bào)告》顯示，從改革開放至今，能夠存活下來的民營企業(yè)只占總數(shù)的 20%~30%，民營企業(yè)的平均壽命只有 3 到 5 年。而如何擺脫其發(fā)展困境和壓力，在很大程度上取決于如何建立和完善其會(huì)計(jì)監(jiān)管系統(tǒng)。 一、我國民營企業(yè)發(fā) 展中存在的問題 民營企業(yè)近年來發(fā)展迅速，但其快速發(fā)展的同時(shí)仍然存在諸多問題，其問題主要有以下幾個(gè)方面： （一）民營企業(yè)與逐步完善的市場經(jīng)濟(jì)沒有接軌 中國的民營企業(yè)大都建立于改革開放之初，那時(shí)我國正處于由計(jì)劃經(jīng)濟(jì)向市場經(jīng)濟(jì)過渡時(shí)期。我們市場經(jīng)濟(jì)的發(fā)展雖然尚處于“摸著石頭過河”階段，但是摸久了也必然會(huì)積累一些經(jīng)驗(yàn)和教訓(xùn)。過去與有關(guān)領(lǐng)導(dǎo)打下的良好友誼基礎(chǔ)，隨著透明化的市場環(huán)境的建立，顯得有點(diǎn)松弛不穩(wěn)；過去的“缺口”也已不再“惟我獨(dú)尊”，國內(nèi)一些經(jīng)過改組改革重振雄風(fēng)的國有企業(yè)，以其雄厚的資金實(shí)力和國家的支持，替代了民營企業(yè)的位置；更令一些民營企業(yè)家頭痛的是一批實(shí)力雄厚、管理
試題試卷相關(guān)推薦
鄂ICP備17016276號(hào)-1