基于PEST-SWOT分析的会计监督制度现状及完善(论文13000字)
摘 要
回溯会计发展的历史，也正是会计监督制度不断发挥其职能，提供会计信息以满足日益增长的经济活动自控与外需的成长史。作为会计的基本职能之一，会计监督表现为在会计工作中对经济行为的引导力、制约力和对管理的保证力、促进力。具体而言，其是指单位内部的会计机构和会计人员、社会审计人员以及依有关政府部门，对单位会计人员、会计业务以及会计活动所进行的监督。
当下，我国虽已构建起三位一体的会计监督机制，但在法律规范、制度完善等方面还存在许多不足。近年来，国内学者围绕这一主题的研究成果甚丰，但尚未有人全面分析会计监督制度发展的环境要素，特别是基于SWOT-PEST分析法更有许多问题值得研究。
本文集中阐述了会计监督制度的相关概念，剖析了当前我国会计监督制度弱化的现象及原因，围绕政治、经济、社会以及技术要素对会计监督制度做了相应的分析，总结归纳其发展的优劣，并就进一步改善我国会计监督制度实施现状提出了个人的看法。
本文系运用描述性研究法、系统科学研究法等方法进行的专题研究。全文分四个部分：第一部分，讨论了会计监督制度的涵义、构成要素以及发展会计监督制度的必要性。第二部分，从现实角度出发对会计监督制度发展的现状进行了分析。第三部分是本文的重点，基于SWOT-PEST分析法集中探讨了会计监督制度发展的环境要素，剖析了其发展的优势、劣势、机遇和威胁。最后，针对会计监督制度进一步的改善路径做了展望与分析。
本文主要创新体现在运用了SWOT-PEST分析法，系统全面地分析了会计监督制度发展的环境要素，并基于此对会计监督制度的完善路径加以思考。
关键词：会计监督；内部监督；外部监督
Abstract
Tracking back history of accounting, it supplies economic information unceasingly to meet the needs of economic activities’ self-control and external command. Thus this is how we define accounting surveillance: an effective means of internal accountants, auditors and relevant government departmentswhich is also one of the accountant basic functions.
Although Chinese has established a trinity accounting surveillance system for now, these are still many deficiencies in legal norms, system perfection and so on. Recent years, domestic scholars made great achievements in this aspect, but few study environment elements of the development of accounting surveillance, especially basing on the SWOT-PEST analysis.
The paper focuses on accounting surveillance and its related concept. It analyses the phenomenon of accounting surveillance weakening and its reasons, and dissects environment elements of the development of it around politic, economic, society and technology, summarizing its strengths and weaknesses is taken part. And it puts forward the personal view about how to improve systematism.
The paper is the research that using descriptive research method, systematic research method. It is divided into four sections. First,it clarifies the related concepts, components and the necessity of accounting surveillance improvement. Secondly, it elaborates the development status of the object. The third part is the focus of the article, dissects strengths, weaknesses, opportunities and threats of accounting surveillance perfection basing on SWOT-PEST analysis. Finally, it prospects and analyses the improvement paths of accounting supervision.
The main innovation in the paper is reflected in using SWOT-PEST analysis, dissecting environment elements of accounting supervision’s development comprehensively, and searching for perfection paths of it.
Key words:Accounting surveillance; internal surveillance; external surveillance
目录
引论……………………………………………………………………………1
一、会计监督的基础理论………………………………………………1
（一）会计监督的含义及特点……………………………………………………………1
（二）会计监督的构成要素……………………………………………………………2
（三）会计监督的必要性………………………………………………………………3
二、会计监督制度的现状………………………………………………………5
（一）会计监督相关法律体系…………………………………………………………5
（二）企业内部监督现状……………………………………………………………5
（三）企业外部监督现状……………………………………………………………6
三、SWOT-PEST法下会计监督环境分析…………………………………7
（一）政治环境因素……………………………………………………………7
（二）经济环境因素……………………………………………………………7
（三）社会环境因素……………………………………………………………8
（四）技术环境因素……………………………………………………………9
四、会计监督制度完善的对策…………………………………………10
（一）完善会计监督法律体系………………………………………………………10
（二）健全企业内部监督……………………………………………………………10
（三）加强企业外部监督……………………………………………………………11
（四）加强会计监督队伍建设………………………………………………………11
结语…………………………………………………………………………13
主要参考文献…………………………………………………………………14 |
