国家治理背景下财会监督的定位、要素与实施路径  

The orientation,Elements and Implementation Path of Financial and Accounting Supervision under the Background of National Governance

作　　者：伍中信[1,2] 李雅雄 彭屹松 祝子丽[1] WU Zhong-xin;LI Ya-xiong;PENG Yi-song;ZHU Zi-li(Hunan School of Finance and Economics,Changsha Hunan 410205;Hainan University,Haikou Hainan 570228)

机构地区：[1]湖南财政经济学院,湖南长沙410205 [2]海南大学,海南海口570228

出　　处：《湖南财政经济学院学报》2021年第5期55-67,共13页Journal of Hunan University of Finance and Economics

基　　金：湖南省会计学会重点课题“国家治理背景下财会监督实施路径研究”(项目编号:021HNKJA05)。

摘　　要：国家治理体系和治理能力现代化是党提出的第“五个”现代化,财会监督是国家治理体系的重要组成部分,是包括党内监督在内的十大监督的基石,包含财政监督与会计监督。现代国家治理体系要求将财会监督主体从传统的财政、审计等经济监管部门扩展至人大、纪委监委、民主监督等社会监督主体,形成基于大数据的监督网络。在厘清财会监督的基本要素的基础上,阐明财会监督与国家治理体系和治理能力的关系,针对国家治理中存在的财会监督困境,从财会监督的原则、组织创新、平衡原则、处罚制度等方面指明新时代财会监督的实施路径。The modernization of the country's governance system and governance capability is the fifth modernization proposed by the party.Financial and accounting supervision is an important component of the country's governance system and the cornerstone of the 10 major supervision,including the supervision of the party,and it includes financial supervision and accounting supervision.The modern national governance system requires that the subject of financial and accounting supervision should be extended from the traditional financial and auditing economic supervision departments to the People's Congress,the Discipline Inspection Commission,the democratic supervision and other social supervision bodies to form a supervision network based on big data.On the basis of clarifying the basic elements of financial and accounting supervision,this paper expounds the relationship between financial and accounting supervision and national governance system and governance capability,from the principles of financial supervision,organizational innovation,balance rules,punishment system,the paper points out the implementation path of financial supervision in the new era.

关 键 词：国家治理 财会监督 要素 实施路径 

分 类 号：F812.2[经济管理—财政学] F239.2