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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。随着社会主义市场经济的发展。会计监督的作用也愈来愈凸现出来。在全国上下大力加强会计监督的同时,近年来也发生了一些令人触目惊心的案例:少数企业领导人携巨款出逃,少数上市公司披露虚假会计信息侵害股东权益,少数银行职员利用职权谋取大量不法财产……这些问题使我们有足够的理由重新审视现有的会计监督体系,特别是单位的内部会计监督。应该说,我国很早就建立了内部会计监督制度,例如重要岗位人员职责不相容制度、会计与出纳不能由同一人担任等制度,就是内部会计监督制度的具体表现。随着实践和理论的发展,这方面的制度也不断得到完善和加强。存在的主要问题是监督制度不完善,责任主体不明确。根据内部控制制度的理论,建立有效的内部会计监督制度,
Accounting supervision is one of the basic functions of accounting and is an important part of our economic supervision system. With the development of the socialist market economy. The role of accounting supervision also more and more highlights. At the same time that the accounting supervision has been greatly strengthened across the country, there have been some shocking cases in recent years: a few business leaders fled large sums of money, a small number of listed companies disclosed fake accounting information that infringed the shareholders’ rights and interests, Property ... These issues give us enough reason to re-examine the existing accounting oversight system, especially the unit’s internal accounting oversight. It should be said that our country has long established the internal accounting supervision system, such as the important job incompatibility of staff positions, accounting and cashier can not be the same system, is the specific performance of the internal accounting supervision system. With the development of practice and theory, the system in this area has been continuously improved and strengthened. The main problems are the imperfect supervision system and the unclear responsibility body. According to the theory of internal control system, establish an effective internal accounting supervision system,