强化会计监督的职能作用

To strengthen accounting oversight functions and roles

会计核算和会计监督职能在规范会计行为,保证会计核算资料真实完整,提高经济效益,维护社会主义市场经济秩序提供了法律保证。但在两大职能作用中,会计监督职能作用因各种因素的沉淀,其职能作用在渐渐弱化,甚至在某些部门被行政干预而丧失了监督的职能,取而代之是行政命令或领导者个人意志行为。如何加强会计监督,发挥其职能作用,仍然是会计学术界值得注重和探讨的话题。

The accounting and the accounting oversight functions in standardizing accounting behavior,to ensure a true and complete accounting information,improving economic efficiency and safeguard the socialist market economic order to provide a legal guarantee.However,the two major functions,the role of the accounting oversight function due to various factors,precipitation,its functional role in the gradually weakening,and even in some sectors were administrative intervention and loss of the Authority’s functions,replaced by executive order,or the will of individual leaders.How to strengthen the accounting supervision,perform their functions and roles,is still worthy of attention anddiscussion of accounting academic topics.