会计监管与反腐机制建设探讨

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1、会计监管与反腐机制建设探讨会计监管与反腐机制建设探讨摘要目前，我国会计队伍整体素质与市场经济的发展尚不适应，在某些领域和行业，会计信息失真是有增无减，会计监管是有名无实，这已经成为财务管理工作中较为普遍的问题。我国法律制度尚不健全，腐败现象较为严重,一些思想道德素质不高或政治立场不坚定的会计人员丧失了会计监管的职能,导致会计监管的弱化,严重地影响了社会经济的健康发展，已经成为我国市场经济发展的严重障碍。因此，加强会计监管和反腐败建设，企业应该完善会计监督管理的职能，监管贯穿于财会活动的始终，形成监管和服务之间相辅相成的内在联系。基于上述原因，本论文从会计监管出现的问题、我国反腐

2、机制建设现状以及会计监管对反腐机制建设的影响进行分析阐述，从而提出加强会计监管和强化我国反腐机制建设的应对措施，以保证我国社会经济的健康发展。关键词会计监管；财务监督；反腐机制；监督体制Accountingregulationandanti-corruptionmechanismforbuildingresearchAbstractAtpresent,theoverallqualityofaccountingandthedevelopmentofthemarketeconomydoesnotadapt,insomeareasandindustries,whichisincrea

3、singdistortionofaccountinginformation,accountingregulationisinnameonly,ithasbecomethefinancialmanagementofthemorecommonproblems.China'slegalsystemisnotperfect,themoreseriouscorruption,anumberofideologicalandmoralqualityofpoliticalstanceornotafirmofaccountantslosethefunctionsoftheaccountingsu

4、pervision,leadtoweakeningoftheregulatoryaccounting,hasseriouslyaffectedthehealthofthesocio-economicdevelopment,China'smarketeconomyhasbecomeaseriousimpedimenttodevelopment.Therefore,thestrengtheningofaccountingregulation,therootisweakenedtoreversetheaccountingregulationtoaddresstheseissuesef

5、fectivelyaneffectiveway,enterprisesshouldimprovethesupervisionandmanagementfunctionsofaccounting,supervisionofactivitiesthroughouttheaccountinghasalwaysbeentoformamonitoringandservicesoftheintrinsiclinkbetweenthecomplement.Forthesereasons,thepapersfromtheaccountingregulatoryproblems,thestatu

6、squoofChina'santi-corruptionmechanisms,aswellasaccountingfortheanti-corruptionmonitoringmechanismtoanalyzetheimpactofbuildingon,andthustostrengthenaccountingoversightandmechanismstostrengthenthebuildingofChina'santi-corruptionmeasurestoensurethatoursocietythehealthydevelopmentoftheeconomy.Ke

7、ywordsAccountingOversight;Financialsupervision;Anti-corruptionmechanisms;Monitoringsystem目录引言1一、我国会计监管出现的问题1（一）会计法制观念淡薄1（二）会计监管配套的法律法规不完善2（三）会计市场准入制度混乱2（四）会计监管体制不健全3二、我国反腐机制建设的现状3（一）政治手段和经济优势为反腐提供服务不足3（二）反腐力度不强，现状不乐观4三、会计监管对反腐机制建设的影响5（一）科学选择监管重点减少腐