企业内部会计监督制度的加强与完善

发布时间：2018-02-04 00:45

本文关键词： 企业内部会计会计监督制度内部控制　出处：《企业改革与管理》2016年20期 　论文类型：期刊论文

【摘要】：随着我国改革开放的不断深化,国家经济得到了长足发展,会计法律法规为了适应新的经济形势,也在不断地进行知识更新,但是还有很多会计人员会受传统会计观念的影响,职业道德素养不高,也会阻碍企业内部会计监督制度的执行,导致会计信息失真,企业资产无故流失,影响会计监督的公正性。目前,我国企业的内部会计监督制度不完善,在会计职位职责的分工上不明确,出现了"不在其位,却谋其位"的情况,致使企业内部分权授权显得毫无章法,需要对企业内部会计监督制度进一步加强和完善,促进企业的健康发展。
[Abstract]:With the deepening of China's reform and opening up, the national economy has been greatly developed, accounting laws and regulations in order to adapt to the new economic situation, but also continue to update the knowledge. But there are many accountants will be affected by the traditional accounting concepts, professional ethics literacy is not high, but also hinder the implementation of the internal accounting supervision system, resulting in accounting information distortion, loss of assets for no reason. Affecting the fairness of accounting supervision. At present, the internal accounting supervision system of Chinese enterprises is not perfect, the division of responsibilities in accounting positions is not clear, and the situation of "not in its position, but in its position" appears. It is necessary to strengthen and perfect the internal accounting supervision system to promote the healthy development of enterprises.
【作者单位】：国网内蒙古东部电力有限公司;
【分类号】：F275
【正文快照】： 会计监督作为会计工作的一个重要组成部分,是会计的一个重要职能。但是目前我国企业内部会计监督制度还存在一些问题,如一些不现实的逆向会计监督情况,在会计监督的职位设置上基本都是单位负责人与会计审计人员存在上下级关系,审计人员会遵照单位负责人的意愿行使职权,会导致

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