改革开放30年会计监督的发展与创新

The development and innovation of accounting supervision system in China since the implementation of reform and open policies for the last thirty years

本文从会计监督环境演变和制度安排、会计监督理论与实践的互动考察中对改革开放30年来会计监督的发展和创新进行回顾和总结,分四个阶段阐述了我国会计监督的发展和创新。在此基础上,本文对未来会计监督体系的创新和发展、会计监督和内部控制的关系、内部会计监督机制的创新进行了展望。

This article reviews and summaries the development and innovation of accounting supervision system in China since the implementation of reform and open policies for the last thirty years through examining the evolvement of the accounting supervision environment,the system arrangement,and the mutual inspection between accounting supervision theories and accounting supervision practices.As a feature of Chinese accounting,accounting supervision can be roughly divided into four stages in last thirty years' development and innovation:(1) the early days of reform and opening-up(1978 to 1984):the continuance of government guided accounting supervision in planned economy;(2) full-scale economic reform exploration(1984 to 1992):Interest conflict lead accounting supervision into dilemma;(3) preliminary establishment of socialist market economy system(1992 to 2000):continuous exploration and innovation experiment in accounting supervision;(4) improvement of socialist market economy system(2000 onwards):accounting supervision system gradually becomes consecutive,internal control grabs increasing attention.Based on this groundwork,this article forecasts the development and innovation of accounting supervision system,the relationship between accounting supervision and internal control,and the innovation of internal accounting supervision system in the future.