会计监督乏力的法制原因及其强化与创新

Legal Reasons for Inefficient Accounting Supervision and Its Enhancement and Innovation

当前会计监督乏力 ,导致会计秩序混乱、会计信息失真的根本原因 ,在于现行会计法律制度设计有悖于会计运行与监督的内在规律。修改《会计法》必须立足于建设有中国特色的市场经济的实际 ,以财政监控为中心 ,健全会计监督体制 ,同时严格界定会计法律责任机制 。

The underlying reason for inefficient accounting supervision, disorder of accounting procedure, and false information of accounting, is that the current accounting laws and regulations are contradictory to the innate requirements of accounting operation and supervision. Therefore, the revision of accounting law should be based on the reality of establishing the socialist market economy with Chinese characteristics, i.e. focus on fiscal supervision and control, establish better accounting supervision mechanism and accounting responsibility mechanism in order to provide solid foundations for efficient macro-regulation and enhanced accounting supervision.