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随着我国社会主义市场经济体制的建立和完善,会计工作的地位和作用日益凸显,加强会计监督工作是规范企业会计行为、提升企业经济管理水平的重要途径。然而,烟草企业在会计监督工作的实施方面存在一些问题,如对会计监督责任人的认识不足、内部监督职能不明确且监督力度不够、内部约束机制不健全导致制裁力度不到位、监督技术跟网络信息的发展不接轨等。本文首先介绍烟草企业会计监督的重要性,然后依据上述四点问题提出关于烟草企业会计监督工作的反思,旨在提升烟草企业会计监督水平,从而推动烟草企业健康发展。
With the establishment and perfection of China’s socialist market economic system, the status and role of accounting work have become increasingly prominent. Strengthening accounting supervision is an important way to standardize the accounting behavior of enterprises and enhance the economic management level of enterprises. However, the tobacco companies have some problems in the implementation of accounting supervision, such as the lack of understanding of the responsible persons for accounting supervision, the unclear internal supervision function and insufficient supervision, the inadequate internal restraint mechanism and the lack of sanctions, The development of information does not meet the requirements. This article first introduces the importance of accounting supervision of tobacco companies, and then puts forward the reflection on the accounting supervision of tobacco companies based on the above four questions, aiming at raising the level of accounting supervision of tobacco companies so as to promote the healthy development of tobacco companies.