会计监督治理体系的研究

Research on Accounting Supervision and Governance System

会计监督是党和国家监督体系的重要组成部分,随着企业内外部环境的变化,会计监督存在监督权配置不合理和监督权实施不恰当的问题。重构董事会、监事会、经营者和内部审计的会计监督治理结构,优化制度设计、预算约束、绩效考评等会计监督治理机制,有利于加强会计监督,进而有利于完善党和国家的监督体系。

Accounting supervision is an important part of the party and the state's supervision system.With the changes in the internal and external environment of enterprises,there are problems in the unreasonable allocation of supervision powers and improper implementation of supervision powers in accounting supervision of enterprises.Reconstructing governance structure of the accounting supervision between of the board of directors,the board of supervisors,operators and internal audit,and optimizing governance mechanisms of accounting supervision about system design,budget constraints,performance evaluation and so on,which will help strengthen accounting supervision and improve the supervision of the party and the state system.