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会计监督在经济监督体系中处于十分重要的地位。改革开放以来,我国逐步建立了一种以基层单位财务收支为监督对象,以国家监督、社会监督、单位内部监督为主要形式的会计监督体系。这一会计监督体系对维护社会经济秩序起到了一定作用。但近年来这一监督体系开始显现出一些问题,突出表现在会计工作中的违法违纪行为屡查屡犯,使现行的会计监督体系面临严重挑战。本文对如何健全和完善会计监督体系提出一些观点和建议。
Accounting supervision is in a very important position in the economic supervision system. Since the reform and opening up, China has gradually established an accounting supervision system that takes the financial revenue and expenditure of the grass-roots units as the monitoring object and takes the state supervision, social supervision and internal unit supervision as the main forms. This accounting supervision system has played a certain role in maintaining the social and economic order. However, in recent years this system of supervision has begun to show some problems, highlighting repeated violations of law and discipline in accounting work, making the current accounting supervision system facing serious challenges. This article puts forward some opinions and suggestions on how to perfect and perfect the accounting supervision system.