新《会计法》实施背景下的单位会计监督  

The Accounting Supervision of Institutions under the Background of the New Accounting Law

作　　者：潘莉[1] 胡传旭 王智亮 田素滇 PAN Li;HU Chuanxu;WANG Zhiliang;TIAN Sudian(Affiliated Hospital of Shandong University of Traditional Chinese Medicine,Jinan 250011,China;Department of Economics,Party School of the Central Committee of C.P.C,Beijing 100091,China;School of Economics and Management,Nanchang University,Nanchang 330031,China)

机构地区：[1]山东中医药大学附属医院,山东济南250011 [2]中共中央党校经济学部,北京100091 [3]南昌大学经济管理学院,江西南昌330031

出　　处：《东莞理工学院学报》2024年第4期102-105,共4页Journal of Dongguan University of Technology

基　　金：浙江省党校系统社会科学联合会规划课题“深化‘千万工程’背景下农民参与乡村治理主体性提升研究——以P市T村‘善治积分’为例”(ND24177)。

摘　　要：会计监督的目的是防止会计信息失真,确保会计信息的质量。随着经济社会的不断发展,会计工作面临着新的形势和任务,存在着会计违法案件处罚力度不足、财务造假行为时有发生等问题,导致会计信息的失真。因此,迫切需要进一步完善法律法规,加强会计监督。新《会计法》在保持现有基本制度不变的基础上,着重解决会计工作中的突出问题,对加强会计监督提出了新要求,完善了会计违法行为的责任追究,为遏制财务造假等会计违法行为提供了有力的法治保障。The purpose of accounting supervision is to prevent distortion of accounting information and ensure the quality of accounting information.With the continuous development of the economy and society,accounting work is facing new situations and tasks,including insufficient punishment for accounting violations and frequent occurrence of financial fraud,which leads to the distortion of accounting information.Therefore,it is urgent to further improve laws and regulations and strengthen accounting supervision.On the basis of maintaining the existing basic system unchanged,the New Accounting Law focuses on solving prominent problems in accounting work,puts forward new requirements for further strengthening accounting supervision,further improves the accountability for accounting violations,and provides strong legal protection for curbing accounting violations such as financial fraud.

关 键 词：新《会计法》 会计监督 新要求 

分 类 号：F810.6[经济管理—财政学]