试论国有企业会计监督体系的构建

On the Construction of Accounting Supervisory System of State-Owned Enterprises

会计监督是会计的基本职能之一。是我国社会主义经济监督体系的重要组成部分。本文首先论述了我国国有企业会计监督存在的主要问题,引起会计监督实效的原因,从经济体制的变化,宏观上政府有关部门对会计控制失灵,造成会计监督弱化的原因的职能界定不清。必须从体制上创建适应我国市场经济发展的要求。健全和完善我国会计监督体系的对策,包括:优化监督体系的内外部环境,优化制度环境,优化会计职业道德环境提出了自己的见解。

Accounting supervisory system is one of the basic functions of accounting.It is an important component of socialist economic supervisory system.This paper elaborates the main problems existed in Chinese state-owned enterprises,the reasons for accounting supervisory failure etc.To solve these problems,the requirements that adapt to the development of Chinese Market economy must be established.In the end,this paper puts forward countermeasures on improving and perfecting Chinese accounting supervisory system,including: optimizing the internal and external environment of the supervisory system,optimizing system environment,optimizing the accounting career moral environment.