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论现代企业制度的建立与会计监督

【摘要】本文对我国企业内部会计制度建立与会计监督的现状分析例如经营管理者不了解内部会计制度的真正内涵，管理的控制弱化控制执行不得力违法违纪现象时有发生，内部会计制度环境弱化,控制体系不完善，指出了完善企业内部会计控制制度措施，建立单位负责人的法律责任制度，深化产权制度改革,建立健全现代企业制度，坚持以人为本,提高会计人员素质，指出我们必须对我国会计理论的研究现状有一个完整而深刻的全面认识。再以会计环境为逻辑起点推衍我国会计理论体系是符合认识论的。在着手构建我国现代会计理论框架结构之前，首先应确立构建的起点和基本思路，即现代会计理论框架结构的构建应从何处入手。关于我国现代会计理论体系研究起点问题。无论会计本质、对象，还是会计目标，都是在一定的社会政治、经济、文化、教育等环境下人们对会计现象的一种认识，有什么样的会计环境，就必然有什么样的会计理论出现。在研究我国现代会计理论框架时只有从会计环境入手，只有对会计环境有了充分的认识，才能在研究现代会计理论中发现其实质及精华所在。

【关键字】现代企业制度；会计职能；会计监督

【Abstract】In this paper, the present situation analysis to our country enterprise internal accounting system construction such as business managers do not understand the true meaning of internal accounting system, management control weakening control execution is not capable of illegal phenomena occur, weakening the system of internal accounting control environment, the system is not perfect, this paper points out that the perfect system of internal accounting control measures, the legal system the responsibility to establish units responsible for the people, to deepen the reform of property right system, establish and improve the modern enterprise system, adhere to the people-oriented, to improve the quality of accounting personnel, points out that we must have a comprehensive understanding of the complete and profound research on the status quo of China’s accounting theory. Then with the accounting environment as a logical starting point of the derivation of accounting theory system in China is in line with the theory of knowledge. Before embarking on the construction of our framework structure of modern accounting theory, should first establish the starting point and the basic idea, the frame structure of modern accounting theory building where should they start. On China’s modern accounting theory system research starting point. Whether the accounting essence, object, or the accounting objectives, is in certain social politics, economy, culture, education, environment of accounting phenomenon of a kind of understanding, what kind of accounting environment, it is bound to appear what kind of accounting theory. In the theoretical framework of China’s modern accounting only from the accounting environment, only with full understanding of accounting environment, to discover its essence and essence in the research of modern accounting theory.

【Keyword】 Modern enterprise system; accounting functions; accounting supervision

第一章引言…………………………………………………………………………………………………… 5

1.1本文研究的目的及意义………………………………………………………………………. 5

1.2国内研究综述…………………………………………………………………………………….. 7

1.3研究的主要内容及拟解决的关键问题…………………………………………………. 9

2.1现代企业制度概述……………………………………………………………………………. 10

2.1.1现代企业制度含义………………………………………………………………….. 10

2.1.2现代企业制度的主要内容……………………………………………………….. 11

2.2会计监督概述…………………………………………………………………………………… 11

2.2.1会计监督的含义……………………………………………………………………… 11

2.2.2会计监督的作用……………………………………………………………………… 12

第四章我国企业制度建立与会计监督出现的问题………………………………………… 13