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本文阐述了企业会计监督的含义,指出了企业会计监督方面存在的会计监督法律法规问题、企业实施会计监督上的问题及外部监督问题,提出了加强企业会计监督三个方面的对策。文章强调：完善会计法规体系是加强企业会计监督的前提,强化企业内部监督是加强企业会计监督的途径,加大外部监督力度是加强企业会计监督的保障。加强企业会计监督要上下联动、内外结合、综合治理、多管齐下,要靠国家会计法规体系的正确指引,要有企业内部监督的自我强化,要有外部监督力量的共同推进,要揉合内因和外因两种力量沿着会计法规的道路稳步前行。
This paper expounds the meaning of enterprise accounting supervision, points out the problems existing in the accounting supervision of enterprises, such as the laws and regulations of accounting supervision, the problems of the enterprises in implementing accounting supervision and the problems of external supervision, and puts forward the countermeasures of strengthening the accounting supervision in enterprises. The article emphasizes that perfecting the accounting rules and regulations system is the precondition of strengthening the accounting supervision in the enterprise. To strengthen the internal supervision of the enterprise is the way to strengthen the accounting supervision in the enterprise. To increase the external supervision is to strengthen the assurance of the accounting supervision. Strengthen the accounting supervision of enterprises should be linked up and down, combining internal and external, comprehensive management, multi-pronged approach, relying on the correct guidance of the national accounting regulations and systems, there must be self-reinforcing internal oversight of enterprises, with the common supervision of external forces to be combined Internal and external forces along the path of accounting regulations steadily forward.