关于完善会计监督体系有效策略的探讨  被引量:1

An exploration on the effective strategies to the perfect accounting supervision system

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作  者:赵静[1] 

机构地区:[1]鄂州职业大学商学院,湖北鄂州436000

出  处:《北京市经济管理干部学院学报》2015年第4期46-49,共4页Journal of Beijing Economic Management Institute

摘  要:会计监督有助于维护社会经济秩序,对经济社会发展具有重要的推动作用。然而,现阶段会计监督体系中存在诸多问题,例如,内部监督与控制不足,社会监督不力,会计人员整体素质较低等,很大程度上影响到会计监督作用的充分发挥。为进一步完善会计监督体系,今后应重点把握以下策略:政府向各单位派出会计工作者;进一步完善内控制度;不断优化政府监督机构的管理体制;切实加强社会监督;严格惩处会计违法行为;不断提升会计工作者素质。Accounting supervision contributed to maintenance of the order of social economic development, which played a very important role in promoting the economic and social development. However, there were many problems in accounting supervision system at present, such as lack of internal supervision and control, lack of social supervision, and the low quality of accounting personnel. These problems affected the role of accounting supervision largely. In order to further improve the accounting supervision system, the following strategies should be focused on grasped in the future: the government sent accounting workers to each unit; Optimization of the internal control system; the continuous optimization of the organization management system of government supervision; strengthen social supervision; punished accounting illegal behavior strictly; and continuously improve accountants' own quality.

关 键 词:会计监督 会计人员 策略 

分 类 号:F231.6[经济管理—会计学]

 

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