试论我国现代企业制度中的会计监督

《会计法》、《企业会计准则》、《企业财务通则》等法律法规的颁布和实施 ,适应了企业改革中建立现代企业制度的要求 ;但是 ,企业会计监督职能弱化仍是目前会计工作的一大顽症 ,会计报表中“虚盈实亏”的现象仍相当突出 ,直接影响到国家宏观经济政策的制定和宏观调控措施的实施。文章就企业会计中存在的问题进行探讨 ,并提出相应的对策。

On the Account Supervision of Management System of Modern Enterprise

Although the promulgation and effect of the Act of Accountant, the General Rules of Enterprise Finance Affairs and so forth suit the needs of the construction of the management system of the modern enterprise in the enterprise's reforms, the weak functions of the supervision of enterprise by an accountant remain a difficult problem. The phenomenon of the false profit and real loss is still so common as to jeopardize the formulation of macroeconomic policies and the implementation of macroeconomic control in our country. This article makes an inquire into the existing issues governing the enterprise accountancy and raises some countermeasures to deal with the above issues.;