论企业会计监督的现状与政策研究

目前,在我国会计监督管理中尚存在内部制度不完善、外部监督效率不高、会计人员的职业水平和职业道德素质较低、约束机制不健全等问题,严重阻碍了会计的有效监督。应进一步完善我国的《会计法,》强化企业会计监督机制,充分发挥会计监督与维护市场经济秩序的作用,保证《会计法》各项规定的贯彻落实,促进《会计法》与相关法律的衔接,以达到提高会计信息质量和经济效益的目的。

On Status quo and policy of Accountant Supervision system of Enterprises

Nowadays,in Chinese accountant supervision management,there are a series of problems,such as internal system imperfect,external supervising efficiency low,accountants' professional standard and morality inferior,restricting system imperfect,which hinder the effective supervision of accountant.Therefore,we should further improve our Accounting Law,strengthen accounting supervision system of enterprises,perform the function of accounting supervision and keeping market economic order,guarantee the performance of all regulations of Accounting Law and connection of Accounting Law to relevant laws and achieve the aim of improving the quality of accounting information and economic benefit.