企业内部会计监督：弱化、失控原因及建议

目前，我国企业会计信息失真问题仍然严重，个别企业甚至存在严重的会计造假行为，究其大部分原因是内部会计监督存在着严重的问题。本文主要就目前我国企业内部监督的现状及其存在的问题进行分析，提出完善我国企业内部会计监督制度的若干建议。     

对强化企业内部会计监督的思考

随着我国经济体制改革的不断深入,会计的监督职能更加突出,企业内部会计监督的建立与健全尤为重要。本文就企业内部会计监督所存在的问题进行探讨,并对其原因进行分析,最后提出强化企业内部会计监督的对策和建议,以求不断强化管理,保证会计工作权利,保证会计信息质量。     

对企业内部会计监督问题的思考

该文主要就目前企业内部会计监督所存在的问题及其原因进行了分析,并提出了强化企业内部会计监督、不断强化管理,保证会计工作权利,保证会计信息质量等具体的对策建议。     

我国内部会计控制中的问题与对策

内部会计控制作为企业生产经营活动自我调节和自我约束的内在机制，其建立、健全及实施是企业生产经营成败的关键。本文通过阐述我国内部会计控制现状，分析问题的成因，进而提出一些解决方法。     

对企业集团内部会计控制的认识

近年来，我国一系列法规性文件，对企业集团内部会计控制的重要性以及建立与完善企业集团内部会计控制制度的迫切性，都进行了明确的阐述，这些法规性文件出台对加强企业集团管理，缩小我国企业与世界先进企业在管理水平上的差距，防止国有资产流失，保证和促进企业集团经济健康持续的发展。因此，探索一条适合企业集团内部会计控制具有一定的理论意义和现实意义。     

对强化中小企业内部会计控制的研究

近年来，随着我国经济的飞速发展，我国中小企业在国民经济中的地位和作用日益显著。但由于中小企业自身的特点，普遍存在着管理基础薄弱，内部会计控制缺失或失效等问题。因此，研究中小企业内部会计控制问题，使得内部会计控制能与中小企业自身有机结合，起到有效的作用，是一个具有现实意义的课题。本文以泰州市庆源钢铁公司为例，就中小企业在内部会计控制方面存在的问题进行深入分析和研究，以期为中小企业的学术理论研究和现实内部控制方面提供有效的借鉴。     

谈企业内部控制的现状及对策

伴随着经济的迅猛发展，对企业的经营管理水平提出了更高要求，对管理控制水平也提出了新的要求。目前，会计人员职业犯罪问题较为严重，造成的原因是多方面的，但企业内部制度的薄弱和缺陷是一个十分重要的原因。主要表现在以下几个方面：１．对内部控制重视不够，观念落后。企业内部控制是指单位为了保证各项业务的有效进行，确保资产的安全完整，防止欺诈和舞弊行为，实现经营目标等而制定和实施的一系列具有控制职能的方法、措施和程序。我国的内部控制起步较晚，虽经十几年的发展，但与发达国家相比仍有明显差距。目前，我国理论界和实…     

对企业内部控制现状的调查研究

2001年，财政部颁布《企业内部会计控制规范——基本规范》规定，单位负责人对本单位内部会计控制的建立健全及有效实施负责。2002年，美国颁布的《萨班斯-奥克斯利法案》指出，上市公司管理当局应对公司的内部控制系统的建立和健全已经成为企业管理当局不得不面对的问题。笔者根据我国《企业内部会计控制规范》中内部控制系统的内容和COSO报告的内部控制框架，对我国企业内部控制现状进行问卷调查，考察内部控制的各要素对内部控制系统有效性的影响因素，对我国企业内部控制系统的建设和监管部门内部控制规范的建立和完善提供建议。     

企业内部会计控制制度亟待完善

加强和完善企业内部会计控制制度，已成为当前企业领导者急需解决的问题之一。在信息产业发达的当今社会，环境的变化和管理理论的不断发展，要求企业内部会计控制必须随之完善和发展。完善企业内部会计控制制度，保证会计信息的质量，对于完善企业资源的合理配置和信息披露制度，对于防范企业内部和外部的欺诈行为，提高资本的再生产能力和保护投资者的合法权益等方面都有着非常重要的意义。     

浅议企业内部会计制度建设——以金龙客车公司为例

企业内部会计制度是企业管理制度的重要组成部分。随着会计改革工作的不断深入,企业管理制度已引起了人们的普遍重视。目前,我国很多企业在内部会计制度建设方面仍然存在很多问题。以金龙客车公司会计制度为例,分析金龙客车公司内部会计制度建立的必要性,总结金龙客车公司会计制度的发展现状以及存在的主要问题,提出解决措施。     

国土资源科技进步与可持续发展

本文探讨了国土资源科技进步与可持续发展的关系 ,科技进步实现我国现阶段可持续发展的途径 ,对可持续发展的未来进行了展望 ,并提出了若干结论和建议。     

国土资源与可持续发展

今天 ,我向大家介绍一下我国国土资源的有关情况 ,并与大家一起学习中央关于国土资源管理的重要指示精神。我的介绍分为三个部分 :一是对国土资源重要地位和作用的认识 ;二是对国土资源面临严峻形势的分析 ;三是保护和合理利用国土资源的对策。一、国土资源的重要地位和作用自然资源包括土地资源、矿产资源、海洋资源、水资源、森林资源、草原资源、生物资源、气候资源、能源资源及自然景观旅游资源等十多种。社会生产离不开资源 ,无论生产创造的财富属于哪一个门类 ,其起始点都必定是自然资源。任何一个国家 ,其经济发展的规模、速度以及稳…     

保障抗震救灾粮油质量安全的实践与体会

<正>"5·12"特大地震,给四川省粮食系统造成了重大人员伤亡和巨额经济损失,全省21个市州、148个县(市、区)、618个企业遭受了不同程度的破坏和损失,造成的直接和间接经济损失达到140亿     

江苏省地质环境管理改革发展的目标与路径

江苏省现阶段的主要地质环境问题是由自然因素和人为因素造成和引发的。多年来,江苏省地质环境管理取得了很大成绩,但也存在不少问题。新时期加强地质环境管理要根据江苏省的实际,不断深化认识,健全法制,明确责任,突出重点,拓宽地质环境管理思路;要从政府、企业和社会三方面着手,构建保障社会科学发展的地质环境管理新机制,全面推进地质环境管理改革,为江苏省现代化建设"两个率先"的宏伟目标服务。     

Similarities and dissimilarities between the EU agricultural and rural development model and Romanian agriculture. Challenges and perspectives

The main aims of this study are to highlight the differences and the similarities between the European model of agricultural and rural development, and the state of play in the Romanian agricultural sector. Statistically speaking, the agricultural sector's indicators of the past two decades place Romania outside the family picture of the EU countries, with very slight resemblances, and very strong discrepancies between their economic, technical, and institutional characteristics. At present, competition-wise, farming and farmers in Romania are still strongly disfavoured in relation to their competitors in the old EU Member States. In Romania, the economic and institutional mechanisms have most often been devised to the disadvantage of agricultural production, by claiming that subsistence farming would be the sustainable way, and by channelling the added value to other sectors. An option to continue the agricultural policies of the past decades and to abandon the national support lent to agriculture would be particularly risky through its unpredictable and incalculable social and economic effects.     

Land use planning and health and well-being

This paper is concerned with the relationship between the planning of settlements and health. It gives a brief introduction to the issues before summarising the evidence in relation to a range of topics, concluding with some more speculative thoughts on likely future findings.Modern planning was invented in response to inhumane living conditions in 19th century cities. But in the last century the connection was lost. Only now, with concerns over climate change and obesity, is there beginning to be the realisation that the physical environment is an important determinant of health.The paper uses a particular model of this relationship based on eco-system and health determinants theories to structure the review of evidence. The review covers: lifestyle choices in relation to physical activity and diet, mental well-being and community, the local economy and income, health inequalities and strategic land use transport planning, pollution and urban form, and finally impacts on global ecology.There is now a growing consensus that while personal factors are critical in determining health, the urban environment exacerbates or mitigates health and well-being outcomes.The level of active travel (walking and cycling) and outdoor recreational activity is strongly affected by accessibility to local facilities. Access to green, natural environments, and to local social networks, are factors in mental well-being. The wider sub-regional pattern of housing, economic development, land use and transport is a determinant of social exclusion and therefore health inequalities. It also affects health-damaging pollution, adaptability in the face of climate change and the level of carbon dioxide emissions.We have literally been building unhealthy conditions into many of our towns and cities. But comparisons with the best cities in Europe indicate that it is possible to reverse the less desirable trends. Success depends, however, on more radical policies of local authority control over land and finance than any political party has yet advocated. It also requires collaboration between the full range of powerful public and private organizations that influence the built environment.Future research is likely to further strengthen these conclusions. It will become much more obvious that planning for health and well-being is not only the NHS, but about creating a health-promoting physical, social and economic environment.     

Mix and sequencing of economywide and agricultural reforms: Chile and New Zealand

Once committed to economywide and sectoral reforms – stabilization, structural adjustment, and trade liberalization – and companion reforms of institutions, how does government best proceed? With what reforms in response to initial conditions, and in what mix, sequence, strength, and speed? This study examines what factors were most critical to success during transition in two early reformers. The economies of Chile and New Zealand have undergone seismic reforms, starting in the mid-1970s and 1980s, respectively. Comparative analysis of their reforms look at the prior conditions that induced drastic action and the policy choices made in each country. Though similar in many respects, differences in initial economic conditions and implementation led to dissimilar, even contrary results. For Chile, the outcome was a vigorous, recharged economy and agricultural sector; for New Zealand, the economy and the sector are lagging still. How policy choice and implementation, as well as simultaneity of reforms, affected the outcomes is the major thrust of the study. The preeminence of trade and macroeconomic policies over sectoral interventions, and in particular the strategic nature of the real exchange rate in allowing agriculture to compete domestically and internationally highlight the discussion.