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随着市场经济的不断发展,企业竞争日益激烈,企业财务管理、会计监督工作受到重视。会计监督是会计的基本职能,直接关系着我国国有企业的会计信息真实性、完整性,进而防范企业风险,实现企业经济效益。但是,在目前我国国有企业中,财务部门并没有全面发挥会计监督作用,企业存在会计监督不到到位、内部审计不充分、会计工作不独立等问题。本文主要对目前我国国有企业会计监督现状进行分析,并提出问题解决措施,为国有企业会计监督提供参考。
With the continuous development of market economy, the competition of enterprises is getting fiercer and fiercer, and the financial management and accounting supervision of enterprises are taken seriously. Accounting supervision is the basic function of accounting, which is directly related to the authenticity and integrity of the accounting information of the state-owned enterprises in our country, thus preventing enterprise risks and realizing the economic benefits of enterprises. However, at present, among the state-owned enterprises in our country, the finance department does not fully play the role of accounting supervisor, and there are problems such as inadequate accountant oversight, inadequate internal audit, and non-independence of accounting work. This article mainly analyzes the current situation of accounting supervision in state-owned enterprises in our country, and puts forward the measures to solve the problems so as to provide reference for the accounting supervision of state-owned enterprises.