试论我国会计监督的主体和立场

On the Subject and Standpoint of Accounting Supervision in Our Country

我国现行会计监督主体错位，立场不明。会计监督的主体应当是单位会计负责人，单位会计负责人应站在所有者、政府和社会公共等委托者的立场进行会计监督。

This paper argues that the subject of accounting supervision in our country is dislocated and the standpoint of accounting supervision remains unclesr .It points out that the subject of accounting supervision in our country should be the person in charge in accounting of a entity and he should carry out his accounting supervision on behalf of the entrusters ( owners,government and social public).