发达国家的会计监管机制对维护市场经济次序、保证国家财政收入、加强企业管理、维护投资者利益等发挥着愈来愈大的作用,但各国的会计监管机制也存在一些差别。本文从会计监管机构具有权威性和独立性、会计监管人员的地位、会计监管的依据等方面进行了探讨。 The accounting regulatory mechanism in developed countries plays an increasingly important role in maintaining the order of the market economy, ensuring the state revenue, strengthening enterprise management, and safeguarding the interests of investors. However, there are some differences in accounting supervision mechanism in other countries. This article discusses the authoritativeness and independence of accounting regulatory agencies, the status of accounting supervisors and the basis of accounting supervision.