关于会计监督体系存在的问题与完善的思考

On Problem and Thought of Accounting Supervision System

现行的会计监督体系主要存在着基本职能界定不清、基本机制不合理、政府监督重复和职能不到位、社会监督没有达到预期效果、公司治理结构缺陷以及会计监督手段、方法较为落后等问题。为进一步完善会计监督体系,应加快有关法律法规的制定和修改,构建统一的会计监督平台,改善会计监督的外部环境,加大司法会计队伍建设力度。

The main problems in current accounting supervision system are unclear in definition of basic function, unreasonable in basic mechanism, repeated in government supervision and inadequate in function, dissatisfied in social supervision, incomplete in corporate governance, and backward in accounting supervision means and methods. Hence, we should formulate and revise relevant laws and regulations, build uniform accounting supervision platform, improve external environment of accounting supervision, and increase team construction of judicial accounting.