會(huì)計(jì)監(jiān)管存在的問(wèn)題及改進(jìn)措施

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1、學(xué)校代碼：10484學(xué)號(hào)：河南財(cái)經(jīng)政法大學(xué)HENANUNIVERSITYOFFINANCEANDECONOMICS自學(xué)考試（會(huì)計(jì)專(zhuān)業(yè)）本科生論文論文題目：會(huì)計(jì)監(jiān)管存在的問(wèn)題及改進(jìn)措施專(zhuān)業(yè)名稱(chēng)：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(wèn)題及改進(jìn)措施會(huì)計(jì)監(jiān)管存在的問(wèn)題及改進(jìn)措施摘　　要隨著我國(guó)經(jīng)濟(jì)的發(fā)展與人們生活水平的提高，我國(guó)的會(huì)計(jì)事業(yè)得到了很大的發(fā)展，而且可以預(yù)測(cè)在不久的將來(lái)會(huì)計(jì)事業(yè)將得到更大的發(fā)展。但是隨著我國(guó)市場(chǎng)經(jīng)濟(jì)競(jìng)爭(zhēng)的不斷加劇，企業(yè)的不斷調(diào)整與變革，我國(guó)會(huì)計(jì)市場(chǎng)的健康發(fā)展也受到了較大的挑

2、戰(zhàn)，能否做好會(huì)計(jì)監(jiān)管也影響到國(guó)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。因此，會(huì)計(jì)監(jiān)管已成為健全社會(huì)主義市場(chǎng)經(jīng)濟(jì)秩序，加強(qiáng)會(huì)計(jì)制度改革的一個(gè)制度。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)。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。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(chǎng)經(jīng)濟(jì)的必備條件。關(guān)鍵詞會(huì)計(jì)監(jiān)

3、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(wèn)題及改進(jìn)措施PROBLEMSANDCOUNTERMEASURESINTHEACCOUNTINGREGULATIONABSTRACTAlongwithourcountryeconomydevelopmentandthepeoplelivingstandardenhancement,ourcountry'saccountanttheenterpriseobtainedtheverybigdevelopment,moreovermayforecastinthe

4、nearfutureaccountanttheenterprisewillobtainabiggerdevelopment.Butalongwithourcountrymarketeconomycompetitionunceasingaggravating,enterprise'scontinualreadjustmentandthetransformation,ourcountryaccountantthemarkethealthydevelopmenthasalsoreceivedthebigcha

5、llenge,whethercompletesaccountanttosuperviseandmanagealsoaffectsthenationaleconomyfurtherdevelopment,enhancementsupervisingandmanagingalsoimperative.Therefore,accountantsupervisesandmanageshasbecometheperfectsocialistmarketeconomyorder,strengthenstheacco

6、untingsystemreformasystem.Inordertosafeguardtheaccountinginformationquality,achievedtheresourcesoptimizationdisposition,shouldthesciencelimitbetweeneachsupervisingandmanagingmainbodythepowerandresponsibility,enhancesthesupervisingandmanagingefficiency;De

7、velopsandconsummatesregistersaccountanttheauditingsystem,enhancesisengagedinaccountanttheprofessionpersonnelquality,theenhancementprofessionautonomyconstruction;Theperfectcompanygovernsthestructure,establishestheperfectenterpriseinternalcontrolsystem,str

8、engthensaccountanttosuperviseandmanagethetrooptoconstruct.Consummationanditnecessaryrelatedlawlawsandregulations,enhancementconceptoflaw,realizationsupervisingandmanagingbehavior.Thisisnotmerelytheenterpriseinternalrequest