浅谈会计监督存在的问题和对策

Problems and Countermeasures of Accounting Supervision

规范会计行为,提高会计信息质量,加强会计监督已成为建立现代企业制度中一项重要内容,但在会计监督中还存在四个方面的问题:1、目前会计监督法律约束机制不全,使得会计不能有效的行使其监督职能,导致企业会计监督不力。2、企业管理体制不全,内部控制制度失调。3、企业单位负责人的约束机制不全,阻碍了会计的有效监督。4、会计人员综合素质不高,职业道德观念有待加强。为此必须做好以下6个方面的工作:1、要正确认识会计监督的重要地位;2、加快法律体系建设,为会计监督的有效实施提供法律保障;3、明确会计责任主体,加强单位负责人在会计监督中的责任;4、强化企业法人治理机构的会计责任;5、实行会计委派制;6、严厉制裁,建立对会计违法行为的约束机制。

Regulating accounting behaviors, improving the quality of accounting information and strengthening supervision to the accounting have become an important issue to build up modem enterprise system. However, there still exist four problems in the supervision of accounting. As the incomplete law system of accounting supervision, accountants can＇t perform the supervision function, which causes inefficient accounting supervision. The Incomplete management system makes internal control system imhalanced. The incomplete constraint system concerning the person in charge of the enterprise hinders the efficient supervision of accounting. The accountants have low comprehensive qualities and weak professional ethics as well. Therefore, the author advocates working hard in the following six aspects.Firstly, be aware of the importance of accounting supervision. Secondly, accelerate the construction of law system to provide the legal protection for accounting supervision. Thirdly, clear and definite the main accountability, strengthen the responsibilities of the principal. Fourthly, consolidate accounting responsibilities of corporate governance bodies. Fifthly, carry out accountant designation system. And lastly, build up strict punishment and restraint system to accounting violation.