论文部分内容阅读
由于我国的一些企业对会计的监督力度不够,导致了会计工作当中违规违纪,弄虚作假等现象的发生,严重的影响到了投资者、债权人以及公众的利益。甚至有些企业受到了个人利益或者局部利益的驱动,产生了违法犯罪的现象。严重影响了企业的发展和国家的宏观调控,所以我们只有解决了这些问题,才能保证企业会计核算信息的真实性与完整性,从而保障国家法律和财经法规以及各项法律制度在企业内部的贯彻实施。本文从企业会计内部监督存在的问题出发,同时针对问题提出相应的治理对策。
Due to the lack of supervision on accounting by some enterprises in our country, the phenomenon of violation of laws and falsification, fraud and other phenomena in accounting work has seriously affected the interests of investors, creditors and the public. Even some enterprises have been driven by personal interests or local interests, resulting in the phenomenon of crimes. Seriously affecting the development of enterprises and the state’s macro regulation and control. Therefore, only by resolving these problems can we ensure the authenticity and completeness of the accounting information in enterprises so as to ensure the implementation of state laws and financial laws and regulations and various legal systems within the enterprise Implementation. This article starts from the problems existing in the internal supervision of the enterprise accounting and at the same time puts forward the corresponding management countermeasures according to the problems.