会计监督与法律责任

所谓会计监督,就是通过立法赋予会计机构、会计人员可以正当行使的职权。而为会计监督所订立的根本大法就是《会计法》。要使《会计法》和各项会计制度真正得到严格贯彻执行,必须明确细化法律责任,加大对各种会计违法行为的惩罚力度。而明确法律责任,严格依法办事,将成为会计核算、进行会计监督工作的重中之重。

Perfection solutions of supervisory audit in Chinese listed companies

Operational mechanism of supervisory audit in Chinese listed companies is not ideal, the supervisory effect of the listed company rely on features of supervisors＇ board and member of the supervisors＇ board. Based on the comparison of supervisory audit in Britain, Germany, France and Japan, and the empirical research on 100 listed companies in a share market, the paper analyses supervisory audit in Chinese listed companies, and proposes some perfection solutions to strengthen supervisory audit.