论有中国特色的会计监督体制

On Supervising System of Accounting with Chinese Characteristics

会计监督的目的是防止会计信息失真,保证经营管理决策以及投资决策所需的信息。建立有中国特色的会计监督体制,首先要了解当前我国会计监督的形势和特点,通过对原有的会计监督体系进行整体分析,针对存在的问题,笔者就监督的不同层次、不同主体重构新的会计监督体制,根据我国会计工作的实际需要和要求提出几点思考建议,并提出了建立新的会计监督体系的措施,以及建立健全会计监督体系的对策。

The purpose of accounting supervision is to prevent the lack of fidelity of accounting information and to ensure the correct information needed by management decision and investment decision. To establish the accounting supervision system with the characteristics of China, it is needed to learn the current situation and the characteristics of the accounting supervision firstly. By the comprehensive analyses on the original accounting supervision system, new system is restructured according to the different levels and subjects. The paper points out some suggestions according to the practical requirements of the accounting work in our country. Then the measures to establish a new system and the solutions to strengthening the accounting supervision system are put forward.