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会计监督是会计的基本职能之一,是我国经济监督体系的重要组成部分,会计监督可以分为单位内部监督、国家监督和社会监督。有效发挥会计监督职能,不仅可以维护财经纪律和社会经济秩序,还对健全会计基础工作、建立规范的会计工作秩序、防止和发现会计造假、提高会计核算和管理工作水平起到重要作用。会计法规定,各单位应当建立、健全本单位内部会计监督制度。但是,近年来,一些单位会计监督职能弱化,导致造假账、违法违纪行为屡有发生,严重影响了单位发展。本文从会计监督的重要性入手,对我国会计监督的现状及产生原因作简单分析,并提出一些加强会计监督的对策。
Accounting supervision is one of the basic functions of accounting and is an important part of China’s economic supervision system. Accounting supervision can be divided into internal supervision, state supervision and social supervision. Effective functioning of accounting supervision can not only maintain financial and economic discipline and social and economic order, but also play an important role in perfecting the basic accounting work, establishing a standardized accounting work order, preventing and finding accounting fraud, and improving accounting and management. Accounting Law provides that all units should establish and improve their own internal accounting supervision system. However, in recent years, the accounting supervision function of some units has been weakened, leading to fake accounts and violations of law and discipline, which have seriously affected the development of the units. This article starts with the importance of accounting supervision, analyzes briefly the present situation of accounting supervision in our country and the reasons that cause it, and puts forward some countermeasures to strengthen accounting supervision.