会计监督体系建设研究

会计与市场经济活动有着非常密切的关系，随着市场经济的发展，人们对会计的认识也越来越深刻，开始意识到会计在企业生产中所占据的重要位置。会计基本职能中一项非常重要的职能便是监督职能，它是组成我国经济监督体系的重要部分。在经济监督内容中，会计监督占有举足轻重的作用，它以单位经济利益为基础全面监督经济活动的真实性、可靠性、合法性等等，其中，合法性是最为重要的一项，它促使企业单位严格遵守国家财政方针政策，积极履行自己的责任义务。但是目前，我国会计监督体系建设过程中还存在很多问题，例如会计监督法律约束机制不健全、企业或事业单位内部管理体制缺位、缺乏会计监督的约束机制等，因此，我们要从提高对会计监督职能的重视、加强法律体系的建设、健全内部控制制度等方面加强会计监督体系建设，从而全面保障企业的经济效益。

关键词：会计，监督；体系； 建设
Construction of Accounting Supervision System

Abstract：Accounting and market economic activity has a very close relationship with the development of market economy , people are more and more profound understanding of accounting , accounting beginning to realize the important position occupied in the production of enterprises . The basic functions of the accounting function is a very important oversight function , it is important part of China's economic oversight system. In the context of economic supervision , accounting supervision plays a pivotal role , it is based on economic interests in units of economic activity overall supervision of the authenticity , reliability, legality , etc. , in which the legitimacy is the most important one , it encourages enterprises Unit strict compliance with national fiscal policies, and actively fulfill their obligations. But now , there are accounting supervision system of the process, many problems , such as accounting oversight legally binding mechanism is not perfect , businesses or institutions the absence of internal management system , lack of supervision and restraint mechanisms accounting , etc. Therefore , we need to improve accounting emphasis on oversight functions , strengthen the construction of the legal system , strengthen the accounting supervision system and other aspects of a sound internal control system , in order to fully protect the economic efficiency of enterprises .

KeyWords：ccounting, supervision ; economic activity ; countermeasures

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