试论如何在企业内部控制中加强会计监督

On Strengthening the Supervision of Accounting in the Internal Control of Enterprises

从分析我国企业内部控制失效的现象入手 ,揭示现象背后存在的内部控制体制不顺、制度不完善、机制不健全等深层次原因 ,进而提出如何通过加强会计监督来完善企业内部控制的一些措施 。

This paper analyzes the causes of the ineffectiveness of internal control of Chinese enterprises, illustrates how the defective and unworkable internal control system affects adversely the normal operation of the enterprises and points out the feasible and effective solution to the problems by strengthening the supervision of accounting.