| 构建中小型私营企业会计控制体系的思考 |
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| 引用本文： | 赵志明.构建中小型私营企业会计控制体系的思考[J].山东农业大学学报(社会科学版),2002,4(3):55-58. |
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| 作者姓名： | 赵志明 |
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| 作者单位： | 中国煤炭经济学院会计系,山东,烟台,264000 |
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| 摘 要： | 私营企业会计控制薄弱是个尚未解决的难点问题 ,本文结合中小型私营企业会计工作的状况 ,从政府外部监管 ,社会审计及私营企业会计基础工作等方面深入分析了会计控制薄弱的原因 ,进而提出了综合配套的改革措施 ,即①导入社会审计监督 ,使注册会计师成为私营企业外部监督的主导力量 ;②财政部门切实抓好私营企业会计基础工作规范化建设 ;③完善政府对私营企业会计工作的外部约束 ;④明确会计责任主体和法律责任 ,加大对违法行为的惩治力度
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| 关 键 词： | 私营企业 会计控制 政府监管 社会审计 会计责任主体 |
| 文章编号： | 1008-8091(2002)03-0055-04 |
| 修稿时间： | 2002年1月10日 |
Probe into the construction of accounting control system in private enterprise of middle and small size |
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| ZHAO Zhi-ming.Probe into the construction of accounting control system in private enterprise of middle and small size[J].Journal of Shandong Agricultural University,2002,4(3):55-58. |
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| Authors: | ZHAO Zhi-ming |
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| Abstract: | The weak accounting control of private enterprises is an unsolved problem.This article analyses the reasons based on the study on accounting situation,government supervision,social audit and accounting foundation of private erterprises.It puts forward some innovative measures,they are :1.making the certified public accountant as the leading outside supervision of private enterprises by introducing social audit supervision;2.regulating the basic accounting work by financial department;3.perfecting the government's restriction to accounting work;and 4.defining the accounting and legal responsible body and strengthen the punishment to illegality. |
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| Keywords: | private enterprises accounting control government supervision social andit accounting responsible body |
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