加强会计监督的法律思考

Legal Thinking of Strengthen Accounting Oversight

会计监督作为会计的基本职能之一,是依照国家法律和各项财经政策、规章制度对会计工作实行的监督,其利用正确的会计信息对经济活动进行全面、综合地协调、控制、监督、督促,以达到提高经济效益的目的。市场经济的有序运作离不开会计监督。目前,随着经济体制改革的深化,更需要强有力的会计监督。然而,由于种种原因,会计监督呈现出弱化态势,致使经济领域中不规范的经济行为与违法犯罪层出不穷,因此,强化会计监督就显得日益重要。

Accounting supervision as one of the basic functions of accounting,in accordance with national laws and policies of various financial,regulatory oversight of accounting practice,the use of proper accounting information on economic activities of a comprehensive,integrated coordination,control,supervision,and supervision to achieve greater economic efficiency.The orderly functioning of the market economy can not do without accounting supervision.Now,with the deepening of economic reform,but also requires a strong accounting supervision.However,for various reasons,showing a weakening trend of the accounting oversight,resulting in the economic sphere and the economic behavior of non-standard criminal after another,therefore,to strengthen accounting oversight becomes increasingly important.