会计监督与审计监督的关系研究

A research on the relationship between accounting supervision and auditing supervision

虽然新的会计法不但明确了会计监督的定位,而且完善了会计监督体系,但是诸多对于会计监督与审计监督关系的不正确认识仍然存在,并且阻碍着其职能的发挥。为了保证会计监督与审计监督正常发挥作用,有必要对其关系进行研究。会计监督与审计监督同属于经济监督体系,但具有各自独立的体系,在企业内部不仅不可相互替代,且具有互补关系。

Although the new accounting law has not only made the location of the accounting supervision definitely clear but completed the accounting supervision system, many incorrect views about the relationship between the accounting supervision and the auditing supervision still exist, some of them even hindering the function of the accounting supervision and the auditing supervision. In order to make the supervision systems run smoothly, it is necessary to discuss the relationship between them. Both the accounting supervision and the auditing supervision belong to the same economic supervision system each with its own independent system. Thus neither can be replaced by the other with complementary qualities for each other.