浅谈我国企业的会计监督

会计监督是保证会计工作有序运行的必要手段,也是不断提高会计信息质量的必要保证。现在,我国出现很多会计信息失真的情况,证明我国会计监督在执行主体的法律地位、会计人员的整体素质、会计监督机制等方面存在着严重的问题。要加强和完善会计监督职能,有效地遏制会计信息失真的蔓延,必须加快法律体系建设,健全内部会计监督机制,加强外部监督的作用,加强会计职业道德观念的建设,培养高素质的会计人才,明确责任追究,实现“权”、“责”、“罚”的统一。

On Accounting Supervision in China''''s Enterprises

Accounting supervision is an essential method to ensure accounting work to carry on normally and an indispensable assurance to improve accounting information quality. Nowadays, there appear many problems of accounting information distortion in China, which proves that there exist serious problems in accounting supervision in China in following aspects as the legal position of the executive subject, the entire quality of the accountants, and the accounting supervision regulations. To strengthen and improve the function of accounting supervision and to effectively prevent the expansion of accounting information distortion, it is necessary to speed up the construction of legal system, improve the internal accounting supervision mechanism, enhance the function of the external supervision; it is also essential to strengthen the construction of the concept of the professional ethics, cultivate high-quality accountants, clarify responsibility investigation, and realize the unity of right, responsibility and punishment.