新时代财会监督的多维思考

Multidimensional Thinking on Supervision of Finance and Accounting in New Era

党中央将财会监督列入党和国家监督体系,为新时代财会监督的实践创新与理论创新提供了根本依据,为持续改进和加强财会监督效果提供了根本保障。会计是财会监督最重要的基础,财会监督起源于会计但不仅限于会计。做好财会监督,应当紧紧抓住资金及资金运动这个着力点,创新现有财会监督理论,使得财会监督覆盖交易与经济活动全过程,同时应采用新技术实施财会监督,以更好地发挥财会监督的作用。

The central committee of the party has introduced supervision of finance and accounting into the supervision system of the party and our nation,providing fundamental basis for its creation in practice and theory and essential guarantee for continuous improvement and effect strengthening in the finance and accounting supervision.Supervision of finance and accounting,serving as accounting’s most important basis,originates in accounting but is not be limited to it.To ensure a good performance in supervision of finance and accounting,capital and capital flow should be the focus,and the current theory of finance and accounting supervision should be innovated so that supervision of finance and accounting covers the whole process of trade and economic activity.Also,new technology is needed to help finance and accounting supervision to play a better role.