目前我国会计改革中的几个问题

Some Problems in Today's Accounting Reform

在现行的会计管理模式中 ,会计法规由政府制定 ,法律机构和民间组织只起辅助和间接控制作用 ,这不能适应市场经济的要求 ,也给会计的离轨行为带来了可能。同时 ,由于监督机制不全 ,力度不够 ,使得一些会计法规没能得到很好的贯彻实施。民间组织的监督范围也很小 ,作用不大。为此 ,我们应该加强法规对会计行为的监督控制 ,转变政府会计管理工作职能 ,健全民间审计体系。

In today's accounting administration models, accounting laws and regulations are made by the governments, law organizations and non-government systems play only an auxiliary and indirect role. This situation can not suit the need of market economy, and makes it possible for the accountants to make mistakes. In the meantime, because the supervision system is not amplified necessarily and the strength is not enough, some laws and regulations are not carried out effectively. The supervision of non-government systems is limited in scope and effect. We should enforce the supervision and control of the laws and regulations to the accounting activities, change the administrative function of governments, and amplify the non-government system of auditing.