试论当前我国会计监督存在问题及对策.doc

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1、试论当前我国会计监督存在问题及对策［摘要］随着经济全球化发展，会计已成为国际通用的商业语言，在国际交往中的作用愈加显著。特别是随着我国改革开放的不断深入和市场经济的进1步发展，我国会计工作所面临的社会经济环境与以往相比有了新的较大变化，会计涉及的范围不断扩大，会计业务处理日趋复杂，投资者、债权人和社会公众等对会计信息披露的时效、范围、质量的要求越来越高。应此我们要加强会计监督的职能。本文针对近年来我国会计监督现状，提出了不少会计监督中存在的各类问题。例如会计监督法律约束机制不全，使得会计不能有效的行使其监督职能，导致企业会计监督不力；企业管理体制不全，内部控制制度失调；企业单位负责人的约束机制

2、不全，阻碍了会计的有效监督；会计人员综合素质不高，职业道德观念有待加强&hellip；等问题，做出了相映的对策。最后笔者提出，只有找准原因、对症下药，才能解决我国目前会计监督中存在的各项问题。只有如此，才能真正确保会计信息的真实性与可靠性，为我国的经济建设作出最大的贡献。［关键词］会计信息会计监督会计道德会计控制CountermeasuretotrythetheoryatpresentAbstract:Witheconomicglobalizationdevelopment,accountantshavealreadybecometheinternatioanllyagreedcommerci

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