【正文】 會(huì)監(jiān)督主要是指社會(huì)中介機(jī)構(gòu)依法對(duì)委托單位的經(jīng)濟(jì)活動(dòng)進(jìn)行審計(jì)，并據(jù)實(shí)做出客觀評(píng)價(jià)的一種監(jiān)督形式，一種外部監(jiān)督。單位內(nèi)部會(huì)計(jì)監(jiān)督制度應(yīng)當(dāng)符合以下要求：記賬人員與經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)和會(huì)計(jì)事項(xiàng)的審批人員、經(jīng)辦人員、財(cái)務(wù)保管人員的職責(zé)權(quán)限應(yīng)當(dāng)明確，并相互分離、相互制約；重大對(duì)外投資、資產(chǎn)處置、資金調(diào)度和其他重要經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)的決策和執(zhí)行的相互監(jiān)督、相互制約的程序應(yīng)當(dāng)明確；對(duì)會(huì)計(jì)資料定期進(jìn)行內(nèi)部審計(jì)的辦法和程序應(yīng)當(dāng)明確。內(nèi)部會(huì)計(jì)監(jiān)督對(duì)象是單位的經(jīng)濟(jì)活動(dòng)。 會(huì)計(jì)監(jiān)管的概念會(huì)計(jì)監(jiān)督是指依照會(huì)計(jì)法所確立的由單位內(nèi)部監(jiān)督、政府監(jiān)督和社會(huì)監(jiān)督組成的一個(gè)相互聯(lián)系、相互補(bǔ)充、相互制約，并且是相互不可替代的監(jiān)督機(jī)制，是我國經(jīng)濟(jì)監(jiān)督的重要組成部分。....................................10參考文獻(xiàn)...................................................122 后記.....................................................1301 V會(huì)計(jì)監(jiān)管存在的問題及改進(jìn)措施 會(huì)計(jì)監(jiān)管的現(xiàn)狀近年來企業(yè)會(huì)計(jì)欺詐行為非常普遍，會(huì)計(jì)信息嚴(yán)重失真，對(duì)企業(yè)的信用產(chǎn)生普遍質(zhì)疑，這嚴(yán)重影響了注冊(cè)會(huì)計(jì)師，上市公司，機(jī)構(gòu)投資者和監(jiān)管者，投資者的信心，反過來也不利于公司企業(yè)的進(jìn)一步發(fā)展。.....................9 完善公司治理結(jié)構(gòu)，建立和完善企業(yè)內(nèi)部控制制度。The perfect pany governs the structure, establishes the perfect enterprise internal control system, strengthens accountant to supervise and manage the troop to and it necessary related law laws and regulations, enhancement concept of law, realization supervising and managing is not merely the enterprise internal request, moreover also is the better development socialist market economy essential WORDSAccountant Supervises, Chartered Accountant, Audit Supervising And Managing, Perfect MechanismIII會(huì)計(jì)監(jiān)管存在的問題及改進(jìn)措施目錄ABSTRACT...................................................III 1 會(huì)計(jì)監(jiān)管的現(xiàn)狀.............................................1 會(huì)計(jì)監(jiān)管的概念..................................................................................1 我國會(huì)計(jì)監(jiān)管主要幾種形式..............................................................1 內(nèi)部監(jiān)督.......................................................................................................1 社會(huì)監(jiān)督.......................................................................................................1 政府監(jiān)督.......................................................................................................2 我國現(xiàn)行的會(huì)計(jì)信息監(jiān)管模式介紹..................................................2 我國的會(huì)計(jì)法規(guī)體系...................................................................................2 我國會(huì)計(jì)信息監(jiān)管組織...............................................................................2 我國政府實(shí)施會(huì)計(jì)信息監(jiān)管的方式..................................................3 2 對(duì)目前會(huì)計(jì)監(jiān)管存在問題的分析...............................4 問責(zé)形式單一，缺乏懲戒力度..........................................................4 監(jiān)管部門過多，未形成合力..............................................................4 內(nèi)部會(huì)計(jì)信息監(jiān)管效率低...........................................................................5 間接監(jiān)管效用不高.......................................................................................5 直接監(jiān)管弱化...............................................................................................6 會(huì)計(jì)機(jī)構(gòu)監(jiān)管職能弱..........................................................................6 社會(huì)監(jiān)督不力......................................................................................6 會(huì)計(jì)從業(yè)人員的法制觀念淡薄..........................................................7 政府監(jiān)管分散，監(jiān)管效率不高。s continual readjustment and the transformation, our country accountant the market healthy development has also received the big challenge, whether pletes accountant to supervise and manage also affects the national economy further development, enhancement supervising and managing also , accountant supervises and manages has bee the perfect socialist market economy order, strengthens the accounting system reform a order to safeguard the accounting information quality, achieved the resources optimization disposition, should the science limit between each supervising and managing main body the power and responsibility, enhances the supervising and managing efficiency。關(guān)鍵詞 會(huì)計(jì)監(jiān)督；注冊(cè)會(huì)計(jì)師；審計(jì)監(jiān)管，完善機(jī)制會(huì)計(jì)監(jiān)管存在的問題及改進(jìn)措施PROBLEMS AND COUNTERMEASURES IN THE ACCOUNTING REGULATIONABSTRACTAlong with our country economy development and the peopleliving standard enhancement, our country39。完善與之配套的相關(guān)法律法規(guī)，增強(qiáng)法制觀念，落實(shí)監(jiān)管行為。因此，會(huì)計(jì)監(jiān)管已成為健全社會(huì)主義市場經(jīng)濟(jì)秩序，加強(qiáng)會(huì)計(jì)制度改革的一個(gè)制度。第一篇：會(huì)計(jì)監(jiān)管存在的問題及改進(jìn)措施學(xué)校代碼：10484 學(xué) 號(hào)：河南財(cái)經(jīng)政法大學(xué)HENAN UNIVERSITY OF FINANCE AND ECONOMICS自學(xué)考試（會(huì)計(jì)專業(yè)）本科生論文論文題目：會(huì)計(jì)監(jiān)管存在的問題及改進(jìn)措施專業(yè)名稱：會(huì)計(jì) 工作單位： 作者姓名：聯(lián)系方式：會(huì)計(jì)監(jiān)管存在的問題及改進(jìn)措施會(huì)計(jì)監(jiān)管存在的問題及改進(jìn)措施摘要隨著我國經(jīng)濟(jì)的發(fā)展與人們生活水平的提高，我國的會(huì)計(jì)事業(yè)得到了很大的發(fā)展，而且可以預(yù)測在不久的將來會(huì)計(jì)事業(yè)將得到更大的發(fā)展。但是隨著我國市場經(jīng)濟(jì)競爭的不斷加劇，企業(yè)的不斷調(diào)整與變革，我國會(huì)計(jì)市場的健康發(fā)展也受到了較大的挑戰(zhàn)，能否做好會(huì)計(jì)監(jiān)管也影響到國民經(jīng)濟(jì)的進(jìn)一步發(fā)展，加強(qiáng)監(jiān)管也就勢(shì)在必行。為了保障會(huì)計(jì)信息質(zhì)量，達(dá)到資源優(yōu)化配置，應(yīng)科學(xué)界定各監(jiān)管主體之間的權(quán)責(zé)，提高監(jiān)管效率；發(fā)展和完善注冊(cè)會(huì)計(jì)審計(jì)制度，提高從事會(huì)計(jì)行業(yè)人員素質(zhì)，加強(qiáng)行業(yè)自律建設(shè)；完善公司治理結(jié)構(gòu)，建立健全企業(yè)內(nèi)部控制制度，加強(qiáng)會(huì)計(jì)監(jiān)管隊(duì)伍建設(shè)。這不僅僅是企業(yè)內(nèi)部的要求，而且也是更好發(fā)展社會(huì)主義市場經(jīng)濟(jì)的必備條件。s accountant the enterprise obtained the very big development, moreover may forecast in the near future accountant the enterprise will obtain a bigger along with our country market economy petition unceasing aggravating, enterprise39。Develops and consummates registers accountant the auditing system, enhances is engaged in accountant the profession personnel quality, the enhancement profession autonomy construction。....................................................7 3 對(duì)改進(jìn)我國現(xiàn)行的信息監(jiān)管模式的建議.........................8 完善法規(guī)體系中的配套懲戒措施......................................................8 加大政府監(jiān)管并突出財(cái)政部門在監(jiān)管體系中的核心地位.............8 加強(qiáng)對(duì)企業(yè)內(nèi)部控制的監(jiān)管........................................................