会计监管及反腐机制建设探讨.docVIP

会计监管与反腐机制建设探讨 摘要 目前，我国会计队伍整体素质与市场经济的发展尚不适应，在某些领域和行业，会计信息失真是有增无减，会计监管是有名无实，这已经成为财务管理工作中较为普遍的问题。 我国法律制度尚不健全，腐败现象较为严重,一些思想道德素质不高或政治立场不坚定的会计人员丧失了会计监管的职能,导致会计监管的弱化,严重地影响了社会经济的健康发展，已经成为我国市场经济发展的严重障碍。因此，加强会计监管和反腐败建设，企业应该完善会计监督管理的职能，监管贯穿于财会活动的始终，形成监管和服务之间相辅相成的内在联系。 基于上述原因，本论文从会计监管出现的问题、我国反腐机制建设现状以及会计监管对反腐机制建设的影响进行分析阐述，从而提出加强会计监管和强化我国反腐机制建设的应对措施，以保证我国社会经济的健康发展。 关键词 会计监管；财务监督；反腐机制；监督体制 Accounting regulation and anti-corruption mechanism for building research Abstract At present, the overall quality of accounting and the development of the market economy does not adapt, in some areas and industries, which is increasing distortion of accounting information, accounting regulation is in name only, it has become the financial management of the more common problems. Chinas legal system is not perfect, the more serious corruption, a number of ideological and moral quality of political stance or not a firm of accountants lose the functions of the accounting supervision, lead to weakening of the regulatory accounting, has seriously affected the health of the socio-economic development, Chinas market economy has become a serious impediment to development. Therefore, the strengthening of accounting regulation, the root is weakened to reverse the accounting regulation to address these issues effectively an effective way, enterprises should improve the supervision and management functions of accounting, supervision of activities throughout the accounting has always been to form a monitoring and services of the intrinsic link between the complement.  For these reasons, the papers from the accounting regulatory problems, the status quo of Chinas anti-corruption mechanisms, as well as accounting for the anti-corruption monitoring mechanism to analyze the impact of building on, and thus to strengthen accounting oversight and mechanisms to strengthen the building of Chinas anti-corruption measures to ensure that our society the healthy