新会计准则下会计监督体系的创新路径研究

Innovation Path of Accounting Supervision System under the New Accounting Standards

为了进一步强化新会计准则下会计监督体系的地位,不断创新会计监督审核管理方法,笔者阐述了会计监督体系在新会计准则下的新挑战,指出当前会计监督体系存在缺乏实效性、监督审核工作滞后、制度体系有待完善等问题,从行业法律法规不健全、职业素养有待提升等方面分析了问题产生的原因,从转变思想观念、创新监督理念、建立健全制度体系等方面讨论了会计监督体系的创新路径。

In order to further strengthen the status of the accounting supervision system under the new accounting standards and constantly innovate the management methods of accounting supervision and audit,this paper expounds the new challenges under the new accounting standards,points out that there are some current problems,such as the lack of effectiveness,the lag of supervision and audit,and the imperfection of the system,analyses the causes of the problems from the aspects of imperfect laws and regulations in the industry and the need to improve professional accomplishment,discusses the innovative path from the aspects of changing ideas,innovating supervision ideas and establishing and perfecting system.