加强会计监督的有效对策

加强会计监督的有效对策
 
摘  要：会计监督是整顿会计工作秩序，保证会计信息质量，提高经济效益的重要手段。本文从企业内部监督，社会监督和政府监督3个方面指出了我国目前会计监督存在的问题，分析了产生问题的原因，并提出了1些加强会计监督的有效对策。完善企业内部监督、社会监督和政府监督“3位1体”的会计监督运行体制，才能有效地加强会计监督，促进我国经济社会又好又快地发展。

关键词：会计监督；内部控制；公司治理结构

The effective countermeasures on the strenthening  accounting surpervision
 
Abstract: The accounting supervision is important means of rectifying accountants working order, guaranteeing accounting information quality, ncreasing economic efficiency. From three respects of as enterprise supervision, social supervision and goverment supervision, this text has pointed out the existing problem of the accounting supervision at present of our country, has analyzed the reason for producing the questions, has proposed some effective countermeasures of enhancing accounting supervision. Improving “the Trinity” accounting supervision operation systems of inside enterprises supervision, the social supervision and government supervision could strengthen the accounting supervision effectively, promote the economic society of our country developing good and fast .

 Keywords:  Accounting supervision；Internal control；The coporate governance structure