探讨完善会计监督体系的有效策略

Investigation of Effective Strategies to Perfect the Accounting Supervision System

会计监督有助于社会经济秩序的维护,对经济社会发展具有非常重要的推动作用。然而,现阶段会计监督体系中存在诸多方面的问题,例如内部监督与控制不足,社会监督不力,会计人员整体素质较低等,在很大程度上影响到会计监督作用的充分发挥。为进一步完善会计监督体系,今后应重点把握以下策略:政府向各单位派出会计工作者;进一步完善内控制度;不断优化政府监督机构的管理体制;切实加强社会监督,严格惩处会计违法行为,不断提升会计工作者的素质。

Accounting supervision contributes to maintenance of the social economic order, which plays a very important role in promoting the development of economy and society. However, there exit many problems in accounting supervision system at present, such as lack of internal supervision and control, lack of social supervision, poor quality of the accounting personnel and so on. These problems affected the role of accounting supervision largely. In order to further improve the accounting supervision system, the following strategies should be adopted in the future： 1） Government should send accounting workers to each units. 2） The internal control system should be improved. 3） The organization management system of government supervision should be modified continuously. 4） The social supervision should be strengthened. 5） Illegal accounting behavior should be punished harshly. 6） The quality of accountants should be improved continuously.