會計監(jiān)管存在的問題及改進(jìn)措施

《會計監(jiān)管存在的問題及改進(jìn)措施》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。

1、學(xué)校代碼：10484學(xué)號：河南財經(jīng)政法大學(xué)HENANUNIVERSITYOFFINANCEANDECONOMICS自學(xué)考試（會計專業(yè)）本科生論文論文題目：會計監(jiān)管存在的問題及改進(jìn)措施專業(yè)名稱：會計工作單位：作者姓名：聯(lián)系方式：會計監(jiān)管存在的問題及改進(jìn)措施會計監(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，我國的會計事業(yè)得到了很大的發(fā)展，而且可以預(yù)測在不久的將來會計事業(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，我國會計市場的健康發(fā)展也受到了較大的挑

2、戰(zhàn)，能否做好會計監(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)管也就勢在必行。因此，會計監(jiān)管已成為健全社會主義市場經(jīng)濟(jì)秩序，加強(qiáng)會計制度改革的一個制度。為了保障會計信息質(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)展和完善注冊會計審計制度，提高從事會計行業(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)會計監(jiān)管隊伍建設(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)展社會主義市場經(jīng)濟(jì)的必備條件。關(guān)鍵詞會計監(jiān)

3、督；注冊會計師；審計監(jiān)管，完善機(jī)制會計監(jiān)管存在的問題及改進(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