如何发挥内部会计监督的作用.doc

摘要:监督是提高经济效益的有效手段。但现行会计监督存在局限性，会计监督职能没有得到充分发挥。单位负责人和会计人员都应加强法律法规的学习和加大宣传的力度，为会计监督提供良好环境，让从业的人员依法监督，提高自身素质，还要改善会计核算的方法，这样才是加强内部会计监督的有效途径。

关键词: 会计监督，措施，会计核算

Abstract:Accounting auditing is an effective way to improve economic efficiency. However, there are limitations with the existing accounting audit, and auditing functions have not been fully realized. Both department supervisors and accountants should reinforce the study of laws and regulations, and put in greater effort for promotion, in order to provide a positive environment for accounting audit. It also allows the professionals to lawfully supervise the audit, improve themselves and the ways of accounting audit, so that internal accounting audit approaches can be enhanced more effectively. 

Key Words：internal accounting audit，approach，centralized accounting audit

只要我们切实提高内部会计监督重要性的认识，充分发挥内部会计监督自觉性的作用，重视发挥社会审计监督的鉴证性作用，采取有效措施把各项制度落到实处，并自觉接受政府部门的权威性监督，还有要齐心合力，认真钻研和掌握会计和相关财税知识，就能在全社会形成强有力的内部监督之风。提高单位的科学管理水平，杜绝国有集体资产流失，保证会计信息的真实完整，能从源头上遏制腐败和犯罪，这样内部会计监督才能促进企业财会工作水平的不断提高。