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为了跟上市场经济不断发展的步伐,我国企业的管理制度也要不断改进、完善,传统的管理制度和会计工作已经不能满足经营者、投资者及社会的要求。现阶段,会计涉及业务范围扩大,会计业务的处理也日益复杂化,多样化,这就要求会计人员的工作愈来愈严格,业务水平必须是高水平的。现代化企业制度的建立与管理需要新会计准则和会计理论以及会计工作处理方法与之向匹配,相应地,会计理论的建设也需要现代企业管理制度与企业管理方法不断完善与改革,健全的企业管理制度必然会带动会计监督向合理健康化发展。本文着重分析了现代企业制度与会计监督的密切联系,深入阐述了在我国现代企业制度建设下,我国会计监督存在的诸多问题,并就问题提出相应的解决措施,使会计监督能更好地服务于现代企业制度建设。
In order to keep pace with the continuous development of the market economy, the management system of our country’s enterprises should also be constantly improved and improved. The traditional management system and accounting work have failed to meet the requirements of operators, investors and the society. At this stage, accounting involves the expansion of business scope, the accounting business is also increasingly complicated and diversified, which requires more and more accounting staff work, business standards must be high level. The establishment and management of the modern enterprise system need new accounting standards and accounting theory and accounting work to match the approach, correspondingly, the construction of accounting theory also requires the continuous improvement and reform of modern enterprise management system and business management methods, sound business management System will inevitably lead accounting supervision to rational and healthy development. This article focuses on analyzing the close relationship between modern enterprise system and accounting supervision, and expounds in detail the many problems existing in our country’s accounting supervision under the construction of modern enterprise system in our country, and puts forward corresponding solutions to the problems so that accounting supervision can better serve In the modern enterprise system.