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会计监督体系的健全与创新是新《会计法》赋予的历史使命。其目的是为了防范会计信息失真 ,维护社会主义市场经济秩序。针对我国改革开放和经济全球化发展新趋势的变化 ,新《会计法》作出了国家、社会和单位内部会计监督体系的规定 ,这一体系具有鲜明的特点 ,要保证新《会计法》创新会计监督体系的实施 ,应注意处理好监督体系自身、外部环境以及单位内部的各种关系
The soundness and innovation of the accounting supervision system is the historic mission entrusted by the new Accounting Law. Its purpose is to prevent accounting information distortion and maintain the socialist market economic order. In response to the changes in China’s reform and opening up and the new trend of economic globalization, the new Accounting Law has made provisions for the internal accounting supervision system of the state, society and units. This system has distinct characteristics to ensure that the new Accounting Law innovative accounting Supervision system implementation, should pay attention to handle the supervision system itself, the external environment and the various relations within the unit