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試論當(dāng)前我國(guó)會(huì)計(jì)監(jiān)督存在的問題與對(duì)策
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試論當(dāng)前我國(guó)會(huì)計(jì)監(jiān)督存在的問題與對(duì)策
[摘要] 隨著經(jīng)濟(jì)全球化發(fā)展，會(huì)計(jì)已成為國(guó)際通用的商業(yè)語言，在國(guó)際交往中的作用愈加顯著。特別是隨著我國(guó)改革開放的不斷深入和市場(chǎng)經(jīng)濟(jì)的進(jìn)1步發(fā)展，我國(guó)會(huì)計(jì)工作所面臨的社會(huì)經(jīng)濟(jì)環(huán)境與以往相比有了新的較大變化，會(huì)計(jì)涉及的范圍不斷擴(kuò)大，會(huì)計(jì)業(yè)務(wù)處理日趨復(fù)雜，投資者、債權(quán)人和社會(huì)公眾等對(duì)會(huì)計(jì)信息披露的時(shí)效、范圍、質(zhì)量的要求越來越高。
應(yīng)此我們要加強(qiáng)會(huì)計(jì)監(jiān)督的職能。本文針對(duì)近年來我國(guó)會(huì)計(jì)監(jiān)督現(xiàn)狀，提出了不少會(huì)計(jì)監(jiān)督中存在的各類問題。例如會(huì)計(jì)監(jiān)督法律約束機(jī)制不全，使得會(huì)計(jì)不能有效的行使其監(jiān)督職能，導(dǎo)致企業(yè)會(huì)計(jì)監(jiān)督不力；企業(yè)管理體制不全，內(nèi)部控制制度失調(diào)；企業(yè)單位負(fù)責(zé)人的約束機(jī)制不全，阻礙了會(huì)計(jì)的有效監(jiān)督；會(huì)計(jì)人員綜合素質(zhì)不高，職業(yè)道德觀念有待加強(qiáng)…等問題，做出了相映的對(duì)策。
最后筆者提出，只有找準(zhǔn)原因、對(duì)癥下藥，才能解決我國(guó)目前會(huì)計(jì)監(jiān)督中存在的各項(xiàng)問題。只有如此，才能真正確保會(huì)計(jì)信息的真實(shí)性與可靠性，為我國(guó)的經(jīng)濟(jì)建設(shè)作出最大的貢獻(xiàn)。
[關(guān)鍵詞] 會(huì)計(jì)信息 會(huì)計(jì)監(jiān)督 會(huì)計(jì)道德 會(huì)計(jì)控制
Countermeasure to try the theory at present
Abstract： With economic globalization development, accountants have already become the internatioanlly agreed commercial language, the role in international association is more remarkable. Especially along with market economy and the unceasing thorough of the reforming and opening up to the outside world of our country develop the accounting work of our country further is faced with socioeconomy environment with compare before have got new greater change .The scope that accountant is concerned with enlarges constantly, accounting business handling becomes complex day by day , the tiemliness that investor, creditor and social the public etc. reveal for accounting information and the requirement of scope and quality are more and more high. Should this we will strengthen the function of accounting supervisor .This paper aim at in recent years the accounting supervisor present situation of our country, have put forward each kind of problem that exists in a lot of accounting supervisors .For instance, accounting supervisor legal restraint mechanism is not whole , make accounting, can not effective exercise its supervisor function, cause enterprise accountant to supervise not force ; The restraint mechanism of enterprise unit responsible person is not whole , has obstructed the effective supervisor of accountant ; If accounting people comprehensive quality is not been to strengthen high , professional morals idea remains … wait for problem, have made appearance reflect countermeasure.
Final the author puts forward , only seeks accurate reason , suits the medicine to the illness , then can solve every problem that exists in the present accounting supervisor of our country . have only such, then can ensure reliability and the actuality of accounting information really, make biggest contribution for the economic construction of our country.
Key Word： Accounting information accounting supervisor accounting morals accounting control
目 錄
1、會(huì)計(jì)監(jiān)督的內(nèi)容及其判別標(biāo)準(zhǔn)……………………………………………………………………………1
（1）會(huì)計(jì)監(jiān)督的內(nèi)容……………………………………………………………………………………1
（2）會(huì)計(jì)監(jiān)督作為1項(xiàng)經(jīng)濟(jì)權(quán)利又具有以下幾個(gè)判別標(biāo)準(zhǔn)…………………………………………1
2、我國(guó)會(huì)計(jì)監(jiān)督存在的問題…………………………………………………………………………………2
（1）理論先天不足………………………………………………………………………………………2
（2）操作困難重重………………………………………………………………………………………2
（3）效果不盡人意………………………………………………………………………………………3
3、我國(guó)會(huì)計(jì)監(jiān)督弱化的原因…………………………………………………………………………………3
（1）我國(guó)會(huì)計(jì)監(jiān)督法律約束機(jī)制不全，使得會(huì)計(jì)不能有效的行使其監(jiān)督職能，導(dǎo)致企業(yè)會(huì)計(jì)監(jiān)督不力…………………………………………………………………………………………………4
（2）企業(yè)管理體制不全，內(nèi)部控制制度失調(diào)…………………………………………………………4
（3）企業(yè)單位負(fù)責(zé)人的約束機(jī)制不全，阻礙了會(huì)計(jì)的有效監(jiān)督……………………………………5
（4）， 會(huì)計(jì)人員綜合素質(zhì)不高，職業(yè)道德觀念有待加強(qiáng)…………………………………………5
4、加強(qiáng)會(huì)計(jì)監(jiān)督的對(duì)策………………………………………………………………………………………5
（1）要正確認(rèn)識(shí)會(huì)計(jì)監(jiān)督的重要地位…………………………………………………………………5
（2） 構(gòu)建1個(gè)完善的法律體系和可操作性強(qiáng)的執(zhí)法規(guī)范 …………………………………………6
（3）實(shí)行會(huì)計(jì)委派制……………………………………………………………………………………6
（4） 構(gòu)建會(huì)計(jì)監(jiān)督體系，充分發(fā)揮會(huì)計(jì)監(jiān)督作用……………………………………………………7
（5） 明確會(huì)計(jì)責(zé)任主體，加強(qiáng)單位負(fù)責(zé)人在會(huì)計(jì)監(jiān)督中的責(zé)任……………………………………8
（6）嚴(yán)厲制裁，建立對(duì)會(huì)計(jì)違法行為的約束機(jī)制……………………………………………………8
（7） 加強(qiáng)會(huì)計(jì)人員職業(yè)道德建設(shè)，培養(yǎng)高素質(zhì)的會(huì)計(jì)人才…………………………………………8
結(jié)束語…………………………………………………………………………………………………………10
參考文獻(xiàn)………………………………………………………………………………………………………11
前言：會(huì)計(jì)監(jiān)督職能伴隨著會(huì)計(jì)的產(chǎn)生而產(chǎn)生，隨著經(jīng)濟(jì)的發(fā)展而發(fā)展。我國(guó)經(jīng)過了210多年的改革開放，經(jīng)濟(jì)生活逐步與國(guó)際接軌，會(huì)計(jì)監(jiān)督體系逐漸建立，取得了長(zhǎng)足的發(fā)展。然而在我國(guó)由計(jì)劃經(jīng)濟(jì)向市場(chǎng)經(jīng)濟(jì)的轉(zhuǎn)軌過程中，經(jīng)濟(jì)呈現(xiàn)出多種經(jīng)濟(jì)形式和利益主體的格局，這種格局1方面調(diào)動(dòng)了不同部門、單位和企業(yè)的積極性，促進(jìn)了我國(guó)經(jīng)濟(jì)事業(yè)的發(fā)展，另1方面也引發(fā)了1些深層次的管理矛盾。表現(xiàn)在會(huì)計(jì)工作上就是1些部門和單位受局部利益或個(gè)人利益的驅(qū)動(dòng)，違規(guī)違紀(jì)、弄虛作假，造成會(huì)計(jì)工作秩序混亂，會(huì)計(jì)信息失真，嚴(yán)重影響了投資人、債權(quán)人及社會(huì)公眾的利益，同時(shí)也阻礙了國(guó)家宏觀調(diào)控和管理的正常進(jìn)行。這些問題如不解決，勢(shì)必對(duì)經(jīng)濟(jì)體制的深化改革和社會(huì)經(jīng)濟(jì)的發(fā)展產(chǎn)生不利影響，而解決這些問題的有效途徑之1就是進(jìn)行有效的會(huì)計(jì)監(jiān)督。由此可見，會(huì)計(jì)監(jiān)督已經(jīng)成為健全社會(huì)主義市場(chǎng)經(jīng)濟(jì)秩序，加強(qiáng)會(huì)計(jì)制度改革的1個(gè)主要課題。
1、會(huì)計(jì)監(jiān)督的內(nèi)容及其判別標(biāo)準(zhǔn)
（1）會(huì)計(jì)監(jiān)督的內(nèi)容
作為會(huì)計(jì)基本職能之1的會(huì)計(jì)監(jiān)督，1直是會(huì)計(jì)學(xué)界關(guān)注的熱點(diǎn)。從80年代的會(huì)計(jì)是否具有監(jiān)督職能大討論，到將會(huì)計(jì)監(jiān)督作為1章寫入《會(huì)計(jì)法》，以及近年來推行的會(huì)計(jì)人員委派制，都說明了會(huì)計(jì)監(jiān)督的重要性和人們的關(guān)心程度。
會(huì)計(jì)監(jiān)督就是指會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員依據(jù)各項(xiàng)財(cái)經(jīng)法規(guī)和財(cái)務(wù)制度，通過記錄、計(jì)算、分析、檢查等方法，對(duì)企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)的合法性、合理性和有效性進(jìn)行監(jiān)督，使之能夠按既定的目標(biāo)和要求來進(jìn)行。由此我們可知，會(huì)計(jì)監(jiān)督的主體是經(jīng)過授權(quán)的會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員。由于監(jiān)督是1種權(quán)力約束機(jī)制，企業(yè)領(lǐng)導(dǎo)人作為授權(quán)人，在法律允許的范圍內(nèi)，為本單位的利益，授予會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員監(jiān)督權(quán)力后，會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員 在會(huì)計(jì)管理過程中，貫徹領(lǐng)導(dǎo)的意圖。其監(jiān)督對(duì)象是單位的經(jīng)濟(jì)活動(dòng)過程及其所引起的資金運(yùn)動(dòng)，因此會(huì)計(jì)監(jiān)督的內(nèi)容覆蓋企業(yè)經(jīng)濟(jì)活動(dòng)的整個(gè)過程。主要包括：監(jiān)督流動(dòng)資金的使用，保證流動(dòng)資金的完整與合理；監(jiān)督成本和商品流通費(fèi)用，促使其以盡可能少的投入，取得盡可能大的產(chǎn)出效益；監(jiān)督收益和利潤(rùn)，促進(jìn)企業(yè)完成和超額完成擬定的利潤(rùn)計(jì)劃指標(biāo)；監(jiān)督企業(yè)資金收入和支出，檢查企業(yè)完成國(guó)家預(yù)算情況；監(jiān)督企業(yè)遵守財(cái)政政策和財(cái)經(jīng)紀(jì)律的情況，提高企業(yè)遵紀(jì)守法的自覺性。
（2）會(huì)計(jì)監(jiān)督作為1項(xiàng)經(jīng)濟(jì)權(quán)利又具有以下幾個(gè)判別標(biāo)準(zhǔn)
1、 經(jīng)濟(jì)權(quán)利應(yīng)當(dāng)有法律或法規(guī)作為保障，《會(huì)計(jì)法》第16條和第22條對(duì)會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員的監(jiān)督權(quán)作出了明確規(guī)定，并把其作為主要職責(zé)之1。另外1990年國(guó)務(wù)院發(fā)布的《總會(huì)計(jì)師條例》第5條也規(guī)定，總會(huì)計(jì)師組織領(lǐng)導(dǎo)本單位的財(cái)務(wù)管理、成本管理、預(yù)算管理、會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督等方面的工作，參與本單位重要經(jīng)濟(jì)問題的分析和決策。
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