论金融企业会计监管的现状及其治理
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论金融企业会计监管的现状及其治理(16000字)
摘 要：会计监管是保证会计工作的有序运行的重要手段，同时也是不断提高会计信息质量的必要保证。本文在分析金融企业会计监管存在问题的基础上，提出了完善金融企业的社会监督机制，向社会科学公众披露会计信息；完善内控制度，实行风险的内控评价；将事后监督变为事前控制,加强防线建设；提高企业内部会计监管能力；改造会计核算程序，抓住重点防控环节； 加强法制建设,充分发挥金融企业纪律监察工作等来完善我国金融企业会计监管工作的对策。
关键词：会计监管；金融企业；法律责任
Financial accounting supervision and management
Abstract：Accounting supervision, and ensure that the accounting work orderly operation is an important method to improve the quality of accounting information. Based on the analysis of the financial accounting supervision on the basis of the existing problems, and puts forward the improvement of financial enterprise social supervision mechanism, and to social science public disclosure of accounting information, Perfecting internal control system, internal control evaluation of risks, Will post-supervision, strengthen the defence to advance construction control, Improve enterprise internal accounting supervision, Reform of accounting procedures, seize control key, Strengthening the legal system construction, give full play to the financial enterprises to improve supervision work discipline in financial accounting supervision work.
Key words: Accounting supervision; Financial enterprise, Legal liability,