-
摘要：近年来，随着经济的发展，企业规模也在逐渐扩大，已成为国民经济的重要组成部分。但由于会计监督存在内部监督弱化和外部监督不到位的问题，随之而来的企业丑闻也层出不穷。当前，我国一些企业普遍存在着财经纪律松弛，会计信息失真，违规经营，偷税漏税，伪造，变造会计凭证及账薄，侵蚀国有资产，决策失误造成国有资产流失等一系列问题，导致企业会计行为不规范、内容不真实，既危害社会经济秩序，又制约了自身健康快速发展，甚至给我国国民经济的发展带来了很大的负面影响。35928
- 上一篇：企业资产重组中的会计问题研究
- 下一篇：资产减值若干会计问题研究
会计监督是会计的基本职能之一，是我国经济监督体系的重要组成部分。会计监督可以有效的规范会计行为，保证企业基金和财产的安全，对于会计信息的真实性和有效性也提供了保障，还能有效的抵制欺诈，切实文护社会主义市场经济秩序朝着健康、可持续的方向发展，并能大力促进经济的良性循环。本文以会计监督职能为出发点，对其进行了解释分析。并在此基础上，阐述了目前我国会计监督的现状,就其存在的问题进行成因分析,探索出强化我国会计监督体制的具体措施。
毕业论文关键词：会计监督、万福生科、问题、对策
On Problems and Countermeasures for accounting supervision
Abstract：In recent years, with the development of economy, enterprise scale is gradually expanding，has become an important part of the national economy． However, due to the presence of internal accounting supervision weakening oversight and external oversight is not in place, the ensuing corporate scandals are endless． At present, the prevalence of some enterprises financial discipline relaxation , accounting information distortion , illegal business , tax evasion , forgery , alteration of accounting documents and the books , the erosion of state assets , making mistakes loss of state assets and other issues, leading to corporate accounting behavior does not regulate the content untrue, both harmful social and economic order , but also restricted the rapid development of their own health , and even to the development of China's national economy has brought a lot of negative impact．
Accounting supervision is one of the basic functions of accounting; it is an important part of economic supervision system in our country． Accounting supervision can effectively regulate the behavior of accounting, ensure the safety of enterprise funds and assets for the real and effectiveness of accounting information also provides the security, can also be effective against fraud, to safeguard the socialist market economic order in the direction of the healthy and sustainable development, and vigorously promote the virtuous circle of economy．In this paper, the accounting oversight functions as a starting point, the analysis was carried out to explain． On this basis, the current status of accounting elaborated supervision, conduct analysis on the causes of their problems, to explore concrete measures to strengthen the supervision system of accounting．
Key words: Accounting supervision、Wanfu Biotechnology、 problem 、countermeasure
目 录
引言 1
研究背景 1
研究目的及意义 1
一、会计监督概述 3
（一）会计监督的含义 3
（二）会计监督的构成要素 3
（三）会计监督的内容 5
（四）会计监督的现状 6
二、会计监督的重要性和必然性 8
（一）会计监督的重要性 8
（二）会计监督的必然性 9
三、万福生科案例分析 10
四、会计监督存在的问题 13