中国地质大学长城学院本科毕业论文题目我国企业会计监督存在的问题及对策院别经济学院专业会计学学生姓名霍旺学号013131707指导教师于诺职称讲师2017年4月30日我国企业会计监督存在的问题及对策摘要由于经济改革的逐渐发展，企业的账务改革同时获得了很好的成效，在改革的推动下，企业的会计制度也相应的提高了，会计监督也变得越来越重要，会计监督职能发挥的作用不仅仅可以使经济秩序变得良好，而且还会对于会计行业的基本行为准则变得更加规范，所以说会计管理秩序的建立是非常必要的。目前我国的企业内部监督存在着许多不足得地方，会计信息失真的问题导致会计工作的混乱，有许多的漏洞，但是由于监管不力造成经济违法，严重的导致犯罪的发生，大大的的影响了企业经营和发展，所以，只有当我们发现了企业会计监督的问题所在，把流程合理改善，加大程序的监管，同时保证公司资产的安全，合理的规避风险，才能使企业的良好发展得以保障。关键词：企业会计监督：信息失真；监管力度ABSTRACTDue to the gradual development of economic reform,enterprise's accounting reformobtained very good results at the same time,under the impetus of the reform,the enterpriseaccounting system and the corresponding improved and the function of accounting supervision isbecoming more and more attention to the role of accounting supervision function not only canmaintain the normal economic order,the establishment of the accounting management orderwith big role.At present our country enterprise internal supervision,there are manydisadvantages,accounting information distortion problem has led to chaos in the accountingwork,there are a lot of loopholes,due to little regulation of the economic law,and even lead tothe occurrence of crime,seriously affected the enterprise operation and development,so,onlyfound that the problem of enterprise accounting supervision,reasonable process improvementbusiness enterprise supervision,and oversight of program,at the same time to ensure the safetyof the company's assets,reasonable avoid risk,to make to protect the sound development of theenterprise.Key words:Enterprise accounting supervision;Information distortion;Regulation目录2企业会计监督的相关理论.12.1企业会计监督的内涵.22.2企业会计监督的作用…2.3企业会计监督的重要性.3当前会计监督中存在的问题.…23.1企业内部监督机制不完善.23.2法律体系不健全，无法提供法律保障3.3社会监督不完善，会计主体不明确…43.4信息质量问题严重，虚假行为普遍…43.5企业负责人意识的薄弱..44现代企业制度建立中的会计监督的改善建议…54.1完善企业自身会计监督制度.…4.2加强法律监管力度，严厉惩罚违法乱纪行为.54.3依法履行职责，合理规范监督工作.…64.4加强基础工作建设，提高职业素养.…64.5企业负责人要加强责任意识75结论致谢9