目录
摘要······································································3关键词···································································3一、强化会计监督的意义··········································3 （一）有利于加强对企业各类资产的监督管理，控制资产损失会计监督的意义·································································3
（二）有利于加强对企业成本费用的监督管理，确保成本费用开支的合理、规范······························································3
（三）有利于加强对企业利润及利润分配的监督管理，维护所有者权益·······································································4
二、当前现代企业制度会计监督存在的问题···················4（一）现阶段会计监督存在的问题·····································5
（二）现代企业会计制度的建立是否必须加强会计监督··············5
三、强化企业会计监督的对策·······································5 （一）如何强化企业内部会计监督··································5 （二）如何强化企业外部会计监督································6参考文献·····························································7
如何建立与现代企业制度相适应的会计监督
【摘要】：现代企业制度下，会计监督仍然是会计的基本职能之一，也是我国经济监督体系的重要组成部分。一种新企业制度的建立，必然要求确立与其相适应的会计思想和方法体系；另一方面，会计理论的发展也会促进新型企业制度的建立和完善。就建立现代企业制度与会计监督管理制度之间的关系以及在社会主义市场经济条件下如何强化会计监督问题进行研究探析。
【关键字】：现代企业制度；会计监督；措施
