The Study Of The Causes And Countermeasures Of Accounting Supervision Weakening

Accountant surveillance is one of the basis function of accountant. Accountantsurveillance going into effect adequately and effectually depends on the healthinessand consummation of the accountant surveillance system. On the basis of deeplyanalysis of the surveillance relations in the accountant surveillance system, this articletries to probe into the modern enterprises' accountant surveillance System. Accordingto the correlative Theory of Accountant Surveillance. The whole article includes fourchapters. The characteristics of modern enterprises, the meaning of accountantsurveillance and the description of both accountant surveillance and relative economictheory are stated in the paper. The first chapter mostly expounds the characteristics ofmodern enterprises: transparent property right, clear responsibility, dividedgovernment and enterprise, and scientific management. The genuine meaning ofaccountant surveillance has been ascertained, which should be a multilayersurveillance system. And more, the economic academic gist of modern enterprises'accountant surveillance has been analyzed in this chapter.The elucidation above all in the second chapter the analysis that modernenterprises put into accountant "triune" surveillance system practice in present phase.And on the basis of this conclusion, I analyze the exhibition of the accountantsurveillance's function what has been weakened in Chinese enterprises, includinginner surveillance,civilian audit surveillance ,governmental surveillance.The analysis indicates that there are some problems in every lay of the actual modernenterprises' accountant surveillance system. We should establish a new accountantsurveillance system with more perfect and effective, and which can be held in oneanother.The evaluation of accountant surveillance in detail is used to try to analyze themutual cause in the accountant surveillance system of modern enterprises in the thirdchapter. The main analysis is the existing problem in the accountant surveillancesystem of modern enterprises. The real cause of the accountant surveillance's functionwhat has been weakened is analyzed in different lay of the conduct.Two avenues are mentioned to innovate the accountant surveillance system ofmodern enterprises in the last chapter. The first avenue is optimize the environmentinside and outside the surveillance system, include legal system environment,enterprise system environment, accountant professional moral environment andaccountant technology environment. Then we should set up concerted andwell-ordered surveillance mechanism, and social surveillance stimulation mechanism,and accordingly to ensure the accountant surveillance system of modern enterprisesrun effectively.