对完善我国中小企业会计监督的思考

Thoughts on Perfecting the Accounting Supervision of Chinese Small and Medium-Sized Enterprises

目前,我国中小企业内部监督存在严重的问题,要加强和完善内部会计监督职能,必须从加强法律体系建设、建立健全企业内部监督机制、加强单位负责人的会计监督责任、培养高素质的会计人员等几个方面着手。本文针对当前大多数单位会计监督弱化极为普遍的现象,分析了会计监督弱化的原因,并提出了加强会计监督的措施,重点解决内部监督弱化严重的问题,提高内部会计监督的执行力度,实行中小企业内部会计监督考核评比制度,提高单位领导和社会各阶层对中小企业内部会计监督的重视,早日完善内部监督机制。

At present,there exist serious problems of supervision in Chinese small and medium-sized enterprises. To strengthen and perfect inner accounting supervision function,we should reinforce the construction of law system,establish perfect enterprise inner supervision mechanism,strengthen the accounting supervision responsibility of the heads of enterprises,and cultivate accountants with high quality etc. Based on the common phenomenon that the accounting supervision of most enterprises is weakening,the author of this paper analyzes the reason of it,puts forwards the following countermeasures measures including measures of reinforcing accounting supervision,emphasizing on solving the serious problem of the weakening inner supervision,improving the executive power of inner accounting supervision,realizing the accounting supervision inspection comparison system in small and medium-sized enterprises,drawing attention to the accounting supervision of Chinese small and medium-sized enterprises from enterprise heads of enterprises and all levels of the society and perfecting inner supervision mechanism as soon as possible.