论新形式下的会计监督

Accountancy Supervision in the New Form

会计监督是会计的基本职能之一。通过对会计监督中存在的信息失真等一系列的问题的分析,提出从加强法制建设,健全会计监督法规制度、完善注册会计师行业监管体系、及时修订和完善会计准则体系以及加强会计人员的监督检查等方面着手来加强和完善会计监督职能。

Accountancy Supervision is one of the basic accounting functions.The paper analyzes some problems,such as distortion of accounting information,of the current accounting supervision and provides some strategies,such as strengthening policy construction of accounting,improving accountancy supervision law, enhancing regulatory system on the CPA profession,and intensifying the supervision and check of the accountant to reinforce and improve accountancy supervision.