当前企业制度下，我国一些企业和单位普遍存在着财经纪律松弛，会计信息失真，违规经营，偷税漏税，伪造，变造凭证及账薄，截留财政收入，侵蚀企业资产，决策失误造成企业资产流失等一系列问题，给我国国民经济的发展带来了很大的负面影响。社会主义市场经济就是法制经济，市场经济的建立和运行必须遵守其特有的规则，但在建立社会主义市场经济体制的实践中，会计监督却举步维艰。为了规范会计行为，提高会计信息质量，加强会计监督已成为建立现代企业制度中一项重要内容。因此，研究当前企业制度下的会计监督就有了很现实的意义！
本文首先阐释现代企业制度与会计监督的相关性关系，提出在今天市场经济所要求建立现代企业制度的环境下，会计监督所发挥至关重要的作用；然后通过分析会计监督严重滞后的几个方面，揭示现代企业制度下会计监督发展缓慢的原因；并就问题提出如何强化会计监督的几点建议，以此满足债权人、股东、投资者以及政府对会计信息披露的高要求，维护市场经济秩序，促进市场经济健康发展。
第1个回答 2012-05-07
The current enterprise system, our country some enterprise and unit there are generally finance and economics discipline is flabby, the accounting information distortion, bad management, tax evasion, counterfeit, altered or illegally printed or minted vouchers and zhang is thin, withholding financial income, erosion enterprise assets and make mistakes cause enterprise assets loss a series of problems, such as to the economic development in China has brought a lot of negative effects. The socialist market economy is the legal economy, market economy and the establishment of the unique nature of the operation must abide by the rules, but in the establishment of a socialist market economic system in the practice, the accounting supervision is crippled. In order to standardize the accounting behavior, improve the quality of accounting information, strengthen accounting supervision to establish a modern enterprise system has become an important content. Therefore, the current enterprise system of accounting supervision and has significant meaning!
This paper first explains the modern enterprise system and accounting supervision and correlation relationship, put forward in today's market economy requirements to establish a modern enterprise system environment, accounting supervision and play a crucial role; Then through the analysis of the accounting supervision in several aspects of the serious lag, and reveals the modern enterprise system accounting supervision and the slow development reason; And the problem put forward how to strengthen accounting supervision and several Suggestions, to meet the creditor, the shareholders, investors and the government to accounting information disclosure of the high demand, maintain the market economic order, and to promote the healthy development of the market economy.
欢迎采纳！谢谢！
This paper first explains the modern enterprise system and accounting supervision and correlation relationship, put forward in today's market economy requirements to establish a modern enterprise system environment, accounting supervision and play a crucial role; Then through the analysis of the accounting supervision in several aspects of the serious lag, and reveals the modern enterprise system accounting supervision and the slow development reason; And the problem put forward how to strengthen accounting supervision and several Suggestions, to meet the creditor, the shareholders, investors and the government to accounting information disclosure of the high demand, maintain the market economic order, and to promote the healthy development of the market economy.
欢迎采纳！谢谢！
第2个回答 2012-05-06
The current enterprise system, some of China's enterprises and units generally exists in financial discipline, the distortion of accounting information, violate compasses operation, tax evasion, forged, altered voucher and ledger, retention of finance income, erosion of company assets, decision-making error causes a series of problems such as loss of assets of enterprises, to the development of our national economy has brought negative effects. Socialist market economy is legal economy, of market economy build and operation must comply with its rules, but the establishment of the socialist market economic system in practice, accounting supervision is limping. In order to standardize the accounting behavior, improve the quality of accounting information, to strengthen accounting oversight has become the establishment of modern enterprise system is an important content in the. Therefore, research on the current enterprise system of accounting supervision is of very realistic significance!
This paper first explains the modern enterprise system and accounting supervision relationship, put forward in today's market economy the requirement of establishing modern enterprise system environment, accounting supervision plays a vital role; and then through the analysis of the accounting supervision is serious lag in several aspects, revealing accounting supervision under modern enterprise system development slow reason; and the question strengthen accounting supervision and suggestions, in order to satisfy creditors, shareholders, investors and the government on the accounting information disclosure requirements, maintain the market economic order, promote the healthy development of market economy.
This paper first explains the modern enterprise system and accounting supervision relationship, put forward in today's market economy the requirement of establishing modern enterprise system environment, accounting supervision plays a vital role; and then through the analysis of the accounting supervision is serious lag in several aspects, revealing accounting supervision under modern enterprise system development slow reason; and the question strengthen accounting supervision and suggestions, in order to satisfy creditors, shareholders, investors and the government on the accounting information disclosure requirements, maintain the market economic order, promote the healthy development of market economy.
第3个回答 2012-05-06
麻烦，不想弄。
