本篇paper代写- Corporate accounting supervision讨论了企业会计监督。会计监督不仅仅是会计的基本职能之一，也是经济监督体系中很重要的一个部分。在现代企业制度下，为达到提升会计信息质量和规范会计行为的目的，加强会计监督已经被列为构建企业制度的重点内容。本篇paper代写由51due代写平台整理，供大家参考阅读。
Accounting supervision is not only one of the basic functions of accounting, but also an important part of China's economic supervision system. With the gradual maturity of modern enterprise system and the further development of market economy, the change of accounting work can be said to be earthshaking. First, gradually expand the scope of relating to accounting, business processing is becoming more and more complex, and the social public, investors and creditors to accounting information disclosure quality, scope, time also has the demand of increasingly hasten to add. Under the modern enterprise system, in order to improve the quality of accounting information and standardize accounting behaviors, strengthening accounting supervision has been listed as the key content of constructing the modern enterprise system.
Accounting supervision is a management activity that examines, controls and inspects the economic behaviors of units according to law in the forms of accounting, accounting, accounting, reporting and financial activities.
In China, the subject of accounting supervision, namely the person who carries out the supervision, is designated as "the accounting institution and the accounting personnel", while the object of supervision is designated as the "economic activity" of the enterprise. If an accountant discovers that an operator has violated rules or laws, he may report it directly to his superior.
The objective of accounting supervision depends on the objective of accounting, which is the extension of accounting essence in the logical sense. As far as we know, the goal of accounting is to provide accounting information conducive to decision-making to creditors, investors, enterprise management authorities, governments and other users of accounting information.
According to certain standards, accounting supervision can be divided into external supervision and internal supervision, and external supervision also includes state supervision and social supervision.
In today's society, constantly in the economic development, enterprises are also constantly improve their own management idea, to ensure that can improve the economic benefit, accounting is also gradually no longer like traditional with only a single "account, account" function, and developed into a management runs through the modern enterprise management activity, accounting supervision also let nature take its course to become the enterprise cannot lack of a link in the production and business operation. Accounting supervision as a management activity, can not only supervise enterprise accounting information, but also the scientific management of enterprise assets, supervision enterprise personnel on the use of the asset is in line with the requirements, whether theft, misuse, whether companies strictly abide by the principles of accounting to comprehensive, property inventory on a regular basis, to strengthen the management and control of enterprise property, protect the property of the enterprise will not suffer losses, all of these areas depends on the execution and implementation of the accounting supervision.
Under the current situation, the accounting laws and regulations is not perfect, the economic situation is protean, economy also has a lot of diverse and complex problems, and accounting laws, regulations and economic activity does not adapt, are much harder to solve accounting management problem, and accounting supervision and the result is bad, it is difficult to guarantee the integrity and authenticity of accounting information, accounting rules behind, cause in the process of rapid economic growth is not up to the requirements of the accounting supervision of enterprise. Part of the accounting rules and regulations, the law does not apply for enterprise accounting activities, it has great difficulty, lack of feasibility in real life, hit the punishment of violation of regulations and laws is tough enough.
In the accounting work of enterprises, the primary motivation is the authenticity of accounting information, but the authenticity of accounting information cannot leave the accounting personnel. At present most of the enterprises can carry out the accounting work, but the accounting personnel's overall quality education for later, there is no clear specification to bind financial report restatement of announcement of announcement of announcement format, time, content, thus caused the non-standard accounting errors correction expression, and even some not repeat. Say so, in the financial restatement expose perfect content, format and time at the same time, increase the intensity of deterrence of financial restatement system, more should be investigated for illegal disclosure of financial information to perfect the civil liability.
Accounting supervision often takes root in the internal of enterprises, and at the same time, it also develops and expands with the help of the government. In order to make the enterprise internal supervision to get effective implementation, the purpose of the enterprise accounting personnel should strictly to the accounting laws and regulations as a guide and professional principles, actively take part in the enterprise internal accounting activities, as workers, however, has been according to the guidance of the enterprise accounting personnel, it is difficult to the bondage of multinational companies, accounting activities independently, so many times, accounting supervision has become the enterprise management only a slogan, a decoration. On the perspective of government supervision, for a long time, the government department manager's role in some ways the government supervision, rather than always opposing, but between different departments of supervision, strength, and evaluation have different standard, plus the were independent of each other between the various departments, there is no uniform standard, special may cause the government supervision and cannot play its role should have, accrual regardless of government department, the accounting supervision in the enterprise also can play to the role of the weak.
If want to strengthen the accounting supervision of the enterprise, it is necessary to clear the current situation of economic development, the development of economy not only brings to the enterprise legal, political, or cultural synchronization development, on the contrary, because of the excessive growth of economy, more and more complex financial problems, nor can the corresponding explanation and the basis, make it perfect accounting laws and regulations not only became the focus of the accounting supervision, also became the center of gravity to the healthy development of the economy.
The essence of enterprise accounting activities is an accounting entity collecting, sorting and processing activities of accounting information, accounting personnel is accounting professional ethics and excellent professional skills, is the enterprise accounting will be the key to a successful campaign. First of all, the enterprise should hire talented accounting industry experts and professionals, and in the process of accounting work, increase the professional ability training to improve the accounting personnel, make accounting personnel can constantly learn new accounting knowledge, strengthen the legal consciousness unceasingly.
Accounting supervision not only needs government supervision, but also needs internal supervision of enterprises. Enterprises need to clearly recognize the importance of internal supervision, so as to establish and improve the mechanism of internal supervision. When it is related to the major economic decisions made by the business, production and finance departments of enterprises, it is necessary to carry out accounting supervision before, during and after events to ensure the correctness of the decisions made by enterprises. The communication between government departments and departments should be strengthened to clarify their responsibilities, so as to improve the government's administrative capacity without shifting responsibilities. China petrochemical group, the early implementation of the enterprise internal supervision, carry out from the internal control system, sinopec continuously in the process of the implementation of the internal control system to improve the place with bad, a set of running smoothly for the enterprise internal control mechanism has brought the infinite vitality.
Only by constantly strengthen accounting supervision, the enterprise can ensure management more night, accounting information can be more real and effective, policymakers can according to the accounting information to make more efficient decision making, enterprises can find the new way of development, to the healthy development of bigger and stronger and sustainable development.
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