本科毕业设计(论文)
题目：浅析加强民营企业会计监督的对策
院 系： 会计学院 专 业： 会计学 学 号： 123456789 姓 名： 指导教师：
2016年 6月
摘要
随着市场经济的发展，民营企业经济在国民经济中已经是举足轻重的一员。虽然，在市场竞争下，民营企业发展迅速。然而，民营企业在会计监督方面却也存在不少不足之处，这些不足之处导致民营企业不能在市场竞争下而有效的发展。正因如此，关于怎么建立健全企业内部的会计监督体系，加强民营企业内部的会计监督这一社会目的便应运而生。本文主要着眼于对民营企业发展过程进行解析，了解会计监督对民营企业的作用，并通过结合民营企业的现状分析得出其所存在的问题及原因，最后提出相关的解决措施。
关键词: 民营企业；会计监督；现状；原因；解决对策
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Abstract
With the development of market economy, private enterprise has got its corresponding advance in market competition, as an important part of national economy. Now, private enterprise has become the most dynamic growth point. Meanwhile, private enterprise has exposed problems and weak links in accounting supervision that would not contribute to a long-term, stable and rapid development. Therefore, it is essential to optimize the realization of the norm of private enterprises. This essay will discuss the development course of private enterprises, elaborate the effect that accounting supervision exerts private enterprises, and analyze the problems of accounting supervision that occurs in the development course of private enterprises. Eventually, relevant policies and recommendations would be submitted on the basis of multi-level analysis of the problems and their causes in accounting supervision on private enterprise.
Key words: Private enterprise;Accounting supervision; Existing circumstances;Master sheet;Some solutions
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目录
1 绪论 ..................................................................................................................................................... 1
1.1 研究背景及意义 ..................................................................................................................... 1
1.1.1 研究背景 .................................................................................................................... 1 1.1.2 研究意义 .................................................................................................................... 1 1.2 研究现状................................................................................................................................. 1
1.2.1 国内研究状况 ............................................................................................................ 1 1.2.2 国外研究状况 ............................................................................................................ 1 1.3 研究的内容 ............................................................................................................................. 2 1.4 研究的重点难点及研究方法 ................................................................................................. 2
1.4.1 研究的重点难点......................................................................................................... 2 1.4.2 本文的研究方法......................................................................................................... 2
2 我国民营企业会计监督现状 ............................................................................................................. 3 3 我国民营企业会计监督存在的问题及原因分析 ............................................................................. 4
3.1 会计监督存在的内部问题及原因分析 ................................................................................. 4
3.1.1 会计人员综合素质不高， 职业道德观念有待加强 ............................................... 4 3.1.2 财务信息失真，有些企业会计管理工作随意性较大。 ......................................... 4 3.1.3 企业管理体制不全，内部控制失调 ......................................................................... 4 3.2 会计监督存在的外部部问题及原因分析 ............................................................................. 5
3.2.1 会计法的宣传不到位，会计监督缺乏完善的法律约束机制。 ............................. 5 3.2.2 企业外部会计监督不力，影响会计监督职能发挥。 ............................................. 5
4 以金亚科技财务造假为例 ................................................................................................................. 6
4.1 金亚科技财务造假三大问题 ................................................................................................. 6
4.1.1银行存款去哪了............................................................................................................ 6 4.1.2 巨额预付工程款化成灰 ............................................................................................. 6 4.1.3 虚增收入 .................................................................................................................... 7 4.2 造成金亚科技财务造假的内部原因及外部原因 ................................................................. 7
4.2.1 内部原因 .................................................................................................................... 7 4.2.2 外部原因 .................................................................................................................... 7
5 加强民营企业会计监督的对策 ......................................................................................................... 9
5.1 加强企业内部会计监督的建设 ............................................................................................. 9
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5.1.1 建立良好的内部控制环境。 ..................................................................................... 9 5.1.2 建立健全的内部控制制度,完善公司治理结构。 .................................................... 9 5.2 加强企业外部会计监督的建设 ............................................................................................. 9
5.2.1 加强政府监管。......................................................................................................... 9 5.2.2 提高社会的监督力度............................................................................................... 10 5.2.3 加强注册会计师的代理审计制度 ........................................................................... 10
6 加强民营企业会计监督的意义 ....................................................................................................... 11
6.1 有利于建立健全有效的企业会计监督体制 ....................................................................... 11 6.2 有利于维护我国法律，法规的权威性 ................................................................................. 11 6.3 有利于实现单位经营方针和目标 ....................................................................................... 11 6.4 有利于保护单位各项资产安全和完整 ............................................................................... 11 7 结论 ................................................................................................................................................... 12 参考文献 ................................................................................................................................................. 13
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