中国会计监督的应然功能及其全面发挥的路径探讨

Research on Ought-to-be Function and Comprehensive Development Approaches of Accounting Supervision in China

"应然"指在可能的条件下事物应该达到的状态,会计监督包括内部和外部监督,其应然功能是指按照国家的相关法规、法律,借助正确的会计控制措施,全面、综合协调、控制监督会计工作,提升会计信息质量。但是由于我国会计监督机制不健全,造成会计监督秩序紊乱,应然功能难以实现,严重影响了会计信息质量与市场经济的健康运行。文章从建全财务管理制度,强化人才队伍建设,完善会计监督理论,提升信息化建设水平等方面论述了全面、充分地发挥会计监督应然功能的主要途径。

Ought-to-be means things should achieve the expected status under the possible condition. The accounting supervision is composed of internal and external supervision, and its ought-to-be function refers to coordinating and controlling the work of supervising accounting comprehensively and improving the quality of accounting information according to the related regulations and laws and by using the correct accounting controlling countermeasures. But due to the imperfect accounting supervision mechanism, the accounting supervision order is in a mess and the ought-to-be function is hardly realized, which seriously affect the healthy operation of the accounting information quality and the market economy. This paper discusses main approaches of giving full play to ought-to-be function of accounting supervision from aspects of perfecting financial management system, enhancing the construction of talent team, perfecting theories of accounting supervision, increasing the level of IT application construction, etc.