摘要：我国国有企业是确保经济环境稳定的“定海神针”。国有企业承担着为社会提供就业岗位、为祖国提供大量科研经费、为国家工业化进程提供技术支持、为维护社会经济环境稳定的众多责任。国有企业是税收的重要来源和提供就业岗位的主体。确保国有企业的良好运营对社会经济有重大作用。我国国有企业改制后，由于国有企业的治理机构不紧密，所以出现了资产管理不严格，会计核算不精确，财务管理方面存在漏洞，会计报表编制失真，有些国有企业会计基础岗位上的职工专业能力薄弱等现象。这些因素结合在一起导致了我国国有企业大而不强，经济效益低下，资产负债率一直偏高。如何改变国有企业现状，完善国企的运营管理是关键。按照这种情况，本文对国有资产管理过程中出现的会计监督问题进行分析，得出改善国有资产管理中会计监督的相关建议和结论。67321

毕业论文关键词：国有企业；国有资产；会计监督；资产管理

On Accounting Supervision in the Management of State - owned Assets

Abstract: China's state-owned enterprises is to ensure that the economic environment is stable, "Dinghaishenzhen." State-owned enterprises are responsible for providing jobs for the community, providing a large amount of scientific research funds for the motherland, providing technical support for the national industrialization process, and maintaining a large number of responsibilities for maintaining the social and economic environment. State-owned enterprises are an important source of tax revenue and provide the main body of employment. To ensure that the good operation of state-owned enterprises have a significant role in socio-economic. After the restructuring of state-owned enterprises in China, due to the tight governance of state-owned enterprises, there is a lack of strict management of assets, accounting is not accurate, there are loopholes in financial management, accounting statements are distorted, and some state-owned enterprises account Weak and so on. These factors together led to China's state-owned enterprises large and not strong, low economic efficiency, asset-liability ratio has been high. How to change the status quo of state-owned enterprises, improve the operation and management of state-owned enterprises is the key. According to this situation, this paper analyzes the problems of accounting supervision in the process of state-owned assets management, and draws relevant suggestions and conclusions to improve accounting supervision in state-owned assets management.

Key words: state-owned enterprises; state-owned assets; accounting supervision; asset management

目录

一、绪论 1

（一） 研究目的和意义 1

1、研究目的 1

2、研究意义 1

（二）国内外研究现状 1

1、国内研究现状 1

2、国外研究现状 2

二、会计监督的概念与作用 2

（一）会计监督的概念 2

（二）会计监督的作用 2

1、完善企业的运营管理。 2

2、维护市场经济的运作。 2

3、维护相关财经法规的实施。 3

4、提高管理者遵章守纪的意识。 3

三、会计监督在国有企业资产管理中的作用