《会计法》实施一年多来，各地财政部门积极实施以保证会计信息真实、完整为重点的会计监督检查工作。《企业财务会计报告条例》、《企业会计制度》和《财政部门实施会计监督办法》（下称《监督办法》）等法规相继发布，为加大会计监督力度提供充分的执法依据。然而，财政部门? Since the implementation of the “Accounting Law” over the past year, the local financial departments have actively implemented accounting supervision and inspection to ensure that the accounting information is true and complete. The Regulations on Enterprise Financial Accounting Report, the Accounting System for Business Enterprises and the Measures for the Accounting Supervision of the Financial Departments (hereinafter referred to as the “Measures for Supervision”) have been promulgated one after another, providing sufficient basis for law enforcement in order to increase the supervision on accounting. However, the finance department?