国有企业会计监督体系构建
本站原创 论文中文摘要：国有企业改革的基本方向是建立现代企业制度，公司制企业是现代企业制度的一种有效形式，公司法人治理结构是公司制企业的核心。我国国有企业改制后，国有企业虽然建立了公司制，但国有企业法人治理结构尚存在诸多问题。改制的国有企业治理结构不完善，导致了企业行为短视和不规范，不仅如此，企业经营者还出于各种目的操纵会计工作，屏蔽财务会计真实信息，使得国有企业存在严重的会计信息失真问题。企业会计信息失真造成国有资产大量流失，证券市场发育不良等，严重降低了会计信息质量，影响了会计信息使用者的正确决策，进而在客观上影响了国民经济运行秩序。会计监督是为保证会计信息质量、防范会计信息失真而对会计信息进行的各种监督。会计监督被看作是会计信息质量的保证体系。会计监督不力是导致会计信息失真的直接因素，会计监督问题对于完善公司治理结构有着重要意义，对于改制的国有企业更有特殊的强调意义。国有企业会计监督失效是由诸多原因造成的，本文以国有企业会计监督体系为研究重点，找出现行国有企业会计监督体系的不足之处，以公司治理为理念，对国有企业会计监督体系重新构建，建立了多元化、多层次的国有企业会计监督体系。所谓多元化，是指会计监督主体由各公司治理主体、各政府部门以及司法部门组成；所谓多层次，是指会计监督中最基础的是会计机构和会计人员的会计监督，然后是经营者的会计监督，再次是除经营者之外的各利益相关者的会计监督，最后是单位外部会计监督，其中司法部门的监督是最高层次的会计监督。在除经营者之外的各利益相关者的会计监督中，要强调国家所有者对国有企业的会计监督。对于国有企业会计监督体系的设计，本文认为国有企业会计监督体系应以公司治理结构为依据，划分为单位内部会计监督和单位外部会计监督。单位内部会计监督又分为内部利益相关者的会计监督和外部利益相关者的会计监督。内部利益相关者的会计监督要在企业内部形成相互制约的机制。单位内部会计监督即公司治理结构中的会计监督，不仅应满足经营者对经营管理的需要，同时还应满足各派利益相关者为维护自身经济利益而对经营者进行再监督的需要。此外，由于我国国家所有者对国有企业会计监督的好坏是国企改革的重要问题之一，所以对于国有企业的会计监督还应能满足国家所有者对经营者加强监督的需要，因此本文对国家出资者对国有企业会计监督模式的构造也进行了分析。最后说明了加强国有企业会计监督体系的外部环境构造问题，这些问题也是形成会计监督不力，进而导致会计信息失真所不容忽视的问题。本文由五部分组成：第一部分强调了国有企业会计监督的特殊意义；第二部分论述了国有企业会计监督的历史沿革；第三部分探讨了国有企业会计监督失效的原因：第四部分和第五部分是针对第三部分国有企业会计监督失效的原因，所采取的措施，分别是国有企业会计监督体系的构建，和加强国有企业会计监督的外部环境的构造问题
Abstract（英文摘要）： The modem enterprise mechani is the basic reform direction of state-owned enterprises in China. Corporation is one kind of effective form of modern enterprise mechani, and Corporate governance is the core of corporation. There are many problems in Corporate governance of the state-owned enterprises, which make the operators manipulate the fiscal work and results in distortion o f fiscal information. The distortion of fiscal information of enterprises can result in large quantities of state-owned assets leak, and then affect the right decision-making of the user.Accounting supervision is used as the system of guaranteeing the quality of fiscal information. The deficiency of Accounting supervision is the direct factor resulting the distortion of fiscal information. Accounting supervision system is important to reforming state-owned enterprises.There are many factors causing the deficiency of accounting supervision in state-owned enterprises. The thesis points out the present deficiency of accounting supervision in state-owned enterprises concentrated on the research of accounting supervision system in state-owned enterprises, and establishes multiple accountant supervision systemThe thesis suggests that the dividing between exterior accounting supervision and internal accounting supervision in state-owned enterprise should be based on corporate Corporation The accountant supervising of internal corporation should satiy the needs of both the operators’ management and protecting the individual interest of each interest group.In the last section of the thesis the author analyses the construct of strengthening the exterior circumstances of accountant supervision system of state-owned enterprise.
论文关键词： 国有企业；公司治理；利益相关者；会计监督；
Key words（英文摘要）： State-owned enterprise；Corporate governance；Stakeholder；Accounting supervision；
Abstract（英文摘要）： The modem enterprise mechani is the basic reform direction of state-owned enterprises in China. Corporation is one kind of effective form of modern enterprise mechani, and Corporate governance is the core of corporation. There are many problems in Corporate governance of the state-owned enterprises, which make the operators manipulate the fiscal work and results in distortion o f fiscal information. The distortion of fiscal information of enterprises can result in large quantities of state-owned assets leak, and then affect the right decision-making of the user.Accounting supervision is used as the system of guaranteeing the quality of fiscal information. The deficiency of Accounting supervision is the direct factor resulting the distortion of fiscal information. Accounting supervision system is important to reforming state-owned enterprises.There are many factors causing the deficiency of accounting supervision in state-owned enterprises. The thesis points out the present deficiency of accounting supervision in state-owned enterprises concentrated on the research of accounting supervision system in state-owned enterprises, and establishes multiple accountant supervision systemThe thesis suggests that the dividing between exterior accounting supervision and internal accounting supervision in state-owned enterprise should be based on corporate Corporation The accountant supervising of internal corporation should satiy the needs of both the operators’ management and protecting the individual interest of each interest group.In the last section of the thesis the author analyses the construct of strengthening the exterior circumstances of accountant supervision system of state-owned enterprise.
论文关键词： 国有企业；公司治理；利益相关者；会计监督；
Key words（英文摘要）： State-owned enterprise；Corporate governance；Stakeholder；Accounting supervision；