xx汽车厂会计监管存在的问题与对策的研究

会计监管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。但是，目前企业的会计监管工作趋于弱化。文章在明确会计监管的内涵及构成的基础上，从经济学视角对会计监管进行理论评述，并针对当前会计监管弱化的现状：内部监管弱化、社会监管乏力、政府监管不力，从内外因剖析了会计监管问题产生的原因，继而找出了解决问题的具体办法，并针对金杯汽车厂会计监管存在问题提出了强化会计监管的具体对策。

关键词：金杯汽车厂；会计监管；公司治理
Accounting supervision golden cup car factory existing problems and countermeasures
Abstract
Accounting supervision is to rectify the accounting order, ensure the quality of accounting information, an important means to improve economic efficiency. However, the current enterprise accounting supervision weakening. This paper defines the connotation of accounting supervision and constitute the basis, from the perspective of accounting regulation theory, and aiming at the current situation: the weakening of accounting supervision of internal supervision, social supervision, lack of government supervision; from the outside due to the analysis of accounting supervision of the causes of the problems, then find out the solution to the problem of concrete method, finally puts forward concrete countermeasures to strengthen accounting supervision.
Key words: Golden cup car factory ；Accounting supervision；Corporate governance

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