关于现代企业制度下强化会计监督的思考

Thoughts on Enforcing Accounting Supervision under the Modern Enterprise System

建立社会主义市场经济，实行现代企业制度，离不开有效的会计监督。但是，在建立现代企业制度过程中，赋予企业理财自主权和会计灵活性的同时，企业自我约束机制以及会计的社会监督机制并没有按人们期望的那样形成。这使得当前一些企业财经纪律松弛，会计信息失真，会计监督乏力。本文就会计监督乏力的成因，以及现代企业制度下如何强化会计监督谈了几点看法。

The socialist market economy and the modern enterprise system cannot proceed without effective accounting supervision But,while the enterprises are granted financial decision-making power and accounting flexibility in instituting the modern enterprise system,the enterprises′self-restraining mechanism and the accountants′social supervision mechanism have not yet shaped up as expected That is why some enterprises are lax in financial discipline,unreliable in accounting information and weak in accounting supervision This paper puts forward views on the contributing factors of such weak accounting supervision and on how to enforc it under the emodern enterprise system