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在市场经济下,我国企业现代化发展趋势日益明显,企业规模越来越大。但是在发展的同时,我国企业内外部监督与控制机制却走向了落后,导致发展所背负的包袱越来越大。本文为此针对当前我国企业经营管理流程中会计监督与控制的现状,提出了相应的对策:加快法律体系建设,完善企业法人治理结构和加强财会人员综合素质建设。
Under the market economy, the trend of enterprise modernization in our country is increasingly obvious and the scale of enterprises is getting bigger and bigger. However, at the same time of development, the internal and external mechanisms for supervision and control of enterprises in our country have lagged behind, increasing the burden on development. This article aims at the current situation of accounting supervision and control in the process of enterprise management in our country, and puts forward corresponding countermeasures: speeding up the construction of legal system, perfecting corporate governance structure and strengthening the overall quality of accounting personnel.