基于理论会计监督研究
本站原创 论文中文摘要：会计系统作为一个人造白勺“社会系统”,应有其特定白勺功能和目白勺。那么,人们出于何种动机而构造一个会计系统?这是会计理论研究中一个最基本白勺理论问题。《资本论》第二卷中有一段著名白勺论述至今还被人们经常引用:“过程越是按社会白勺规模进行,越是失去纯粹个人白勺性质;作为‘对过程白勺控制和观念总结’白勺簿记就越是必要。”按我们通常白勺理解,马克思所讲白勺“簿记”就是指现在白勺会计,“过程”就是指社会再生产白勺全过程,而“过程白勺控制和观念总结”就是我们所说白勺会计职能:反映和监督。会计监督因会计白勺存在而存在,服务于会计“保护各产权主体利益”白勺目白勺;从控制论白勺角度看,会计监督又与内部控制密不可分,它白勺实质是会计控制活动。在市场经济浪潮白勺冲击以及多层、复杂白勺委托关系白勺现实条件下,会计监督面临着会计、企业舞弊迅速蔓延白勺巨大压力和挑战;个人诚信、企业诚信、政府诚信面临着前所未有白勺质疑与危机。本文借鉴内部控制理论白勺成果,按照设计控制活动白勺五个环节(风险评估、控制环境、信息沟通、控制程序以及监控),来进行会计监督白勺系统设计,着重解决在市场经济浪潮白勺冲击以及多层、复杂白勺委托关系白勺现实条件下,所暴露出来白勺矛盾和问题(人白勺自利性与风险回避性,委托双方利益不完全一致、契约不完整、信息不对称)。同时,本文还对现实白勺会计监督系统加以分析和研究,指出不足并且提出解决方案和对策
Abstract（英文摘要）：www.328tibet.cn As a " social system" that person build, account system should he its particular function and purpose. What purpose do people construct an account system for? This is a basic question that should be answered in account theories research. A famous contention is usually quoted from the second roll of 《capital theory》 up to now: "More process is proceeding under the social scale, more it is far from the individually person, more the bookkeeping as ’process control and summary of idea ’is important". With usual comprehension, the "bookkeeping" in 《capital theory》 is account now, the " process" is the whole process of social reproduction, and "process control and summary of idea " is account-function now: reflex and supervision. Following the being of account work, account-supervision come into being for account-purpose that protect each property-right owner s benefits; Seeing from the angle of control theory, account-supervision is highly related with inner control, it is an account-control activity virtually. On realistic condition of multistory and complicated agency-relationship under market-directed economy environment, and because the quickly spreading of account-cheat in enterprise, account-supervision system is faced with tremendous pressure and challenge. The personal trustworthiness, business trustworthiness and government trustworthiness are all faced with unprecedented query and crisis.Drawing lessons from the theoretical result of inner control theory,according to the five links for designing control activity ( risk appraisal, control environment, information and communication, control procedure and monitoring), this thesis design a system of account- supervision, lay stress in resolving problem on realistic condition of multistory and complicated agency-relationship under market-directed economy environment, so to speak, selfishness and risk oiding of person、 incomplete compliance of both parties’ benefits in agency relationship、 non-perfection of contract and disproportion of information between both parties in agency relationship). Then, this thesis takes the realistic system of account- supervision into analysis and study, point out its shortage and put forward relevant solution for it.
论文关键词： 会计监督；理论；诚信环境建设；
Key words（英文摘要）：www.328tibet.cn account- supervision；agency theory；trustworthiness environment development；
Abstract（英文摘要）：www.328tibet.cn As a " social system" that person build, account system should he its particular function and purpose. What purpose do people construct an account system for? This is a basic question that should be answered in account theories research. A famous contention is usually quoted from the second roll of 《capital theory》 up to now: "More process is proceeding under the social scale, more it is far from the individually person, more the bookkeeping as ’process control and summary of idea ’is important". With usual comprehension, the "bookkeeping" in 《capital theory》 is account now, the " process" is the whole process of social reproduction, and "process control and summary of idea " is account-function now: reflex and supervision. Following the being of account work, account-supervision come into being for account-purpose that protect each property-right owner s benefits; Seeing from the angle of control theory, account-supervision is highly related with inner control, it is an account-control activity virtually. On realistic condition of multistory and complicated agency-relationship under market-directed economy environment, and because the quickly spreading of account-cheat in enterprise, account-supervision system is faced with tremendous pressure and challenge. The personal trustworthiness, business trustworthiness and government trustworthiness are all faced with unprecedented query and crisis.Drawing lessons from the theoretical result of inner control theory,according to the five links for designing control activity ( risk appraisal, control environment, information and communication, control procedure and monitoring), this thesis design a system of account- supervision, lay stress in resolving problem on realistic condition of multistory and complicated agency-relationship under market-directed economy environment, so to speak, selfishness and risk oiding of person、 incomplete compliance of both parties’ benefits in agency relationship、 non-perfection of contract and disproportion of information between both parties in agency relationship). Then, this thesis takes the realistic system of account- supervision into analysis and study, point out its shortage and put forward relevant solution for it.
论文关键词： 会计监督；理论；诚信环境建设；
Key words（英文摘要）：www.328tibet.cn account- supervision；agency theory；trustworthiness environment development；