摘要
会计监督在保障国家财经法规和促进单位内部经营管理方面具有重要作用。然而，会计监督的弱化现象包括会计凭证失真，偷逃税款现象严重和个别人收受回扣屡禁不止等问题。存在这些问题的原因包括会计法律法规执行不力、单位内部监控的局限、微观会计机构难以发挥监督职能、国家监督和社会监督不到位以及会计人员素质低等。为了强化会计监督，需要完善会计法律体系，健全企业内部会计监督制度，加强国家监督作用，完善社会监督机制，以提高会计人员素质和职业道德水平。只有这样，才能从根本上解决会计监督的弱化问题，保障企业内部管理和国家经济发展的健康发展。强化会计监督不仅有助于解决当前存在的问题，还有助于促进企业自身发展和国家经济发展的长足进步。需要不断完善监督工作机制，加强法规的执行力度，提高社会监督意识，注重职业道德建设，加强会计人员的培训和管理等措施。只要这些工作得到有效开展，就能够构建起一个更加稳健有力的会计监督体系，为促进国家经济的长足发展提供坚实的保障。
关键词：会计监督；弱化现象；对策
Abstract
This paper mainly studies the design and implementation of automatic detection system based on machine vision. Automatic inspection system is one of the important quality control means in modern manufacturing industry, and machine vision is one of the basic technologies. This paper first introduces the basic knowledge of machine vision, including digital image foundation, machine vision technology principle and image processing technology. Then, from the hardware platform design, software platform design and machine vision detection algorithm design three aspects, elaborated the design of automatic detection system. Finally, through a series of experiments, the performance test and result analysis of the automatic detection system are carried out, which verifies the effectiveness and reliability of the system, and points out the existing problems and improvement directions. The automatic detection system based on machine vision proposed in this paper can be used in a variety of industrial production fields, and provides strong support for enterprises to improve production efficiency and product quality.Strengthening accounting supervision not only helps to solve current issues, but also promotes the development of enterprises and the long-term progress of the national economy. It is necessary to continuously improve the supervision mechanism, strengthen the enforcement of laws and regulations, raise awareness of social supervision, focus on professional ethics, and strengthen the training and management of accounting personnel. As long as these measures are effectively implemented, a more robust and powerful accounting supervision system can be established, providing solid guarantees for promoting the healthy development of the national economy.
Keywords: Accounting supervision; Weakening phenomena; Countermeasures
目录
摘要 I
Abstract II
引言 1
一、会计监督概述 1
（一）会计监督的的含义 1
（二）会计监督的重要性的重要意义 2
（三）会计监管不力的具体体现 2
二、 会计监管弱化的成因分析 3
（一）会计法律法规执行不力 3
（二）单位内部监控的局限 3
（三）微观财会组织监管功能不强 4
（四） 政府监管与社会监管的缺失 4
（五）会计人员素质不高 5
三、加强会计监管的措施 5
（一）加强会计法制建设 5
（二）完善公司的会计监管体系 5
（三）提高国家监督的作用 6
（四）健全社会监察体系 6
（五）加强会计员自身素质与职业道德建设 6
结论 7
致谢 8
参考文献 9
会计监督在保障国家财经法规和促进单位内部经营管理方面具有重要作用。然而，会计监督的弱化现象包括会计凭证失真，偷逃税款现象严重和个别人收受回扣屡禁不止等问题。存在这些问题的原因包括会计法律法规执行不力、单位内部监控的局限、微观会计机构难以发挥监督职能、国家监督和社会监督不到位以及会计人员素质低等。为了强化会计监督，需要完善会计法律体系，健全企业内部会计监督制度，加强国家监督作用，完善社会监督机制，以提高会计人员素质和职业道德水平。只有这样，才能从根本上解决会计监督的弱化问题，保障企业内部管理和国家经济发展的健康发展。强化会计监督不仅有助于解决当前存在的问题，还有助于促进企业自身发展和国家经济发展的长足进步。需要不断完善监督工作机制，加强法规的执行力度，提高社会监督意识，注重职业道德建设，加强会计人员的培训和管理等措施。只要这些工作得到有效开展，就能够构建起一个更加稳健有力的会计监督体系，为促进国家经济的长足发展提供坚实的保障。
关键词：会计监督；弱化现象；对策
Abstract
This paper mainly studies the design and implementation of automatic detection system based on machine vision. Automatic inspection system is one of the important quality control means in modern manufacturing industry, and machine vision is one of the basic technologies. This paper first introduces the basic knowledge of machine vision, including digital image foundation, machine vision technology principle and image processing technology. Then, from the hardware platform design, software platform design and machine vision detection algorithm design three aspects, elaborated the design of automatic detection system. Finally, through a series of experiments, the performance test and result analysis of the automatic detection system are carried out, which verifies the effectiveness and reliability of the system, and points out the existing problems and improvement directions. The automatic detection system based on machine vision proposed in this paper can be used in a variety of industrial production fields, and provides strong support for enterprises to improve production efficiency and product quality.Strengthening accounting supervision not only helps to solve current issues, but also promotes the development of enterprises and the long-term progress of the national economy. It is necessary to continuously improve the supervision mechanism, strengthen the enforcement of laws and regulations, raise awareness of social supervision, focus on professional ethics, and strengthen the training and management of accounting personnel. As long as these measures are effectively implemented, a more robust and powerful accounting supervision system can be established, providing solid guarantees for promoting the healthy development of the national economy.
Keywords: Accounting supervision; Weakening phenomena; Countermeasures
目录
摘要 I
Abstract II
引言 1
一、会计监督概述 1
（一）会计监督的的含义 1
（二）会计监督的重要性的重要意义 2
（三）会计监管不力的具体体现 2
二、 会计监管弱化的成因分析 3
（一）会计法律法规执行不力 3
（二）单位内部监控的局限 3
（三）微观财会组织监管功能不强 4
（四） 政府监管与社会监管的缺失 4
（五）会计人员素质不高 5
三、加强会计监管的措施 5
（一）加强会计法制建设 5
（二）完善公司的会计监管体系 5
（三）提高国家监督的作用 6
（四）健全社会监察体系 6
（五）加强会计员自身素质与职业道德建设 6
结论 7
致谢 8
参考文献 9
