论文部分内容阅读
一种新企业制度的建立,需要有相关的管理体系和会计思想的确立。同时,会计理论的不断发展也有利于促进新型企业制度的改革与创新,使得其不断完善,从而形成一定的发展体系。随着我国企业规模的不断发展与扩大,我国现代化的企业制度也得到了一定的建立与完善,因此,也就需要与其相适应的会计体系要不断的发展和健全。就目前而言,我国会计管理仍存在许多不足,比如会计信息失真等情况,就是因为我国会计监督管理不到位。所以,当前最重要的工作是加强和完善会计监督职能,不断加强法律建设、建立比较健全的企业内部监督机制,通过加强外部监督,不断的加强单位负责人的会计监督责任。另外,我们要抓紧培养高素质会计人员的工作,从本身改变会计人员身上存在的问题。本文主要研究一下现代企业制度与企业治理结构的关系、现代企业制度下会计监督的特点以及通过对新中基会计监督失败的案例分析,企业应该如何完善会计监督的管理,从而使得企业治理结构得到改善的对策。
The establishment of a new business system requires the establishment of relevant management systems and accounting ideas. At the same time, the continuous development of accounting theory is also conducive to promoting the reform and innovation of the new enterprise system so that it can be continuously perfected, thus forming a certain development system. With the continuous development and expansion of the scale of our country’s enterprises, the modern enterprise system in our country has also been established and perfected. Therefore, the accounting system that needs to be adapted to it needs continuous development and improvement. For now, there are still many deficiencies in China’s accounting management, such as accounting information distortion, it is because China’s accounting supervision and management are not in place. Therefore, the most important task at present is to strengthen and improve the accounting supervision function, continuously strengthen the legal construction, establish a relatively sound internal supervision mechanism for enterprises, and constantly strengthen the accountant supervision responsibility of the responsible persons in charge by strengthening external supervision. In addition, we must pay close attention to the cultivation of high-quality accounting staff, to change the problems of the accountants themselves. This paper mainly studies the relationship between modern enterprise system and corporate governance structure, the characteristics of accounting supervision under the modern enterprise system and how to improve the management of accounting supervision through the case analysis of unsuccessful accounting supervision of new Zhongdian, so that the corporate governance structure can be obtained Improvement measures.