学习《会计法》重构会计监督体系

• 作 者: 顾建平
• 机 构: 上海市闸北区体育运动委员会
• 出 处: 财会通讯
• 发表日期: 2000年06期
• 关键词: 会计监督体系 会计法 会计工作秩序 国家监督 单位内部监督 会计师 经济活动 会计师事务所 社会监督 执业质量

通过对修订后《会计法》的学习,笔者认为重新构筑会计监督体系,建立包括单位内部监督、以注册会计师为主体的社会监督和以财政部门为主体的国家监督的三位一体的会计监督体系,对经济活动实行“全过程控制”,有利于会计信息质量的提高,有利于会计工作秩序的稳定,也有利于国家对社会经济活动的管理。

Through the study of the revised “Accounting Law”, the author thinks that the system of accounting supervision should be reconstructed, and the system of trinity accounting supervision including internal supervision of units, social supervision mainly of certified public accountants and state supervision mainly of financial departments should be established. The “whole-process control” of economic activities is conducive to the improvement of the quality of accounting information, is conducive to the stability of the accounting work order, but also conducive to the state’s management of social and economic activities.