企业会计监督主要问题及应对措施

Problems and Measures on Enterprise Accounting Control

会计监督是保证会计工作有序运行的必要手段,也是不断提高会计信息质量的必要保证。从现实情况来看,不论是一般企业,还是上市公司,都存在着会计信息造假问题。单纯对会计人员的业务监督管理,并不能一劳永逸的解决问题,我国应加快法律体系建设,为会计监督的有效实施提供法律保障;企业应健全会计监督渠道,建立健全会计监督机制,不断提高会计人员的职业道德素质、业务素质和政治素质,保障会计监督的顺利进行。

Accounting control is a necessary method to keep orderly accounting operation, as well as an essential guarantee to increase the quality of accounting information. In reality, no matter the common enterprises or listed companies, they all have the problem of accounting information fraud. The simple control on accountants can not solve the problem totally, therefore, we should increase legal system to pro- vide effective security for accounting control, improve accounting control channels, control mechanism, and accountants＊ moral, profes- sional and political quality, to reach accounting control.