会计监管存在的问题及改进措施

学校代码：10484

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河南财经政法大学

HENAN UNIVERSITY OF FINANCE AND ECONOMICS 自学考试（会计专业）本科生论文

论文题目：会计监管存在的问题及改进措施

专业名称：会计

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会计监管存在的问题及改进措施

摘要

随着我国经济的发展与人们生活水平的提高，我国的会计事业得到了很大的发展，而且可以预测在不久的将来会计事业将得到更大的发展。但是随着我国市场经济竞争的不断加剧，企业的不断调整与变革，我国会计市场的健康发展也受到了较大的挑战，能否做好会计监管也影响到国民经济的进一步发展，加强监管也就势在必行。因此，会计监管已成为健全社会主义市场经济秩序，加强会计制度改革的一个制度。为了保障会计信息质量，达到资源优化配置，应科学界定各监管主体之间的权责，提高监管效率；发展和完善注册会计审计制度，提高从事会计行业人员素质，加强行业自律建设；完善公司治理结构，建立健全企业内部控制制度，加强会计监管队伍建设。完善与之配套的相关法律法规，增强法制观念，落实监管行为。这不仅仅是企业内部的要求，而且也是更好发展社会主义市场经济的必备条件。

关键词会计监督；注册会计师；审计监管，完善机制

PROBLEMS AND COUNTERMEASURES IN THE

ACCOUNTING REGULATION

ABSTRACT

Along with our country economy development and the peopleliving standard enhancement, our country's accountant the enterprise obtained the very big development, moreover may forecast in the near future accountant the enterprise will obtain a bigger development.But along with our country market economy competition unceasing aggravating, enterprise's continual readjustment and the transformation, our country accountant the market healthy development has also received the big challenge, whether completes accountant to supervise and manage also affects the national economy further development, enhancement supervising and managing also imperative.Therefore, accountant supervises and manages has become the perfect socialist market economy order, strengthens the accounting system reform a system.In order to safeguard the accounting information quality, achieved the resources optimization disposition, should the science limit between each supervising and managing main body the power and responsibility, enhances the supervising and managing efficiency; Develops and consummates registers accountant the auditing system, enhances is engaged in accountant the profession personnel quality, the enhancement profession autonomy construction; The perfect company governs the structure, establishes the perfect enterprise internal control system, strengthens accountant to supervise and manage the troop to construct.Consummation and it necessary related law laws and regulations, enhancement concept of law, realization supervising and managing behavior.This is not merely the enterprise internal request, moreover also is the better development socialist market economy essential condition.

KEY WORDS Accountant Supervises, Chartered Accountant, Audit Supervising And Managing, Perfect Mechanism

目录ABSTRACT................................................... I II

1 会计监管的现状 (1)

1.1 会计监管的概念 (1)

1.2 我国会计监管主要几种形式 (1)

1.2.1 内部监督 (1)

1.2.2 社会监督 (1)

1.2.3 政府监督 (2)

1.3 我国现行的会计信息监管模式介绍 (2)

1.3.1 我国的会计法规体系 (2)

1.3.2 我国会计信息监管组织 (2)

1.4 我国政府实施会计信息监管的方式 (3)

2 对目前会计监管存在问题的分析 (4)

2.1 问责形式单一，缺乏惩戒力度 (4)

2.2 监管部门过多，未形成合力 (4)

2.2.1 内部会计信息监管效率低 (5)

2.2.2 间接监管效用不高 (5)

2.2.3 直接监管弱化 (6)

2.3 会计机构监管职能弱 (6)

2.4 社会监督不力 (6)

2.5 会计从业人员的法制观念淡薄 (7)

2.6 政府监管分散，监管效率不高。 (7)

3 对改进我国现行的信息监管模式的建议 (8)

3.1 完善法规体系中的配套惩戒措施 (8)

3.2 加大政府监管并突出财政部门在监管体系中的核心地位 (8)

3.3 加强对企业内部控制的监管 (8)