2. Accounting supervision includes the function of stopping and correcting illegal income and expenditure, but more importantly, it is a service function, which serves the economic activities of the unit through effective accounting supervision to achieve the purpose of strengthening economic management and improving economic efficiency.
3. Accounting supervision is a means of economic management, and its ultimate goal is to promote all units to improve their management level and economic benefits. Through the supervision of the authenticity, legality and rationality of the economic activities of each unit, it is ensured that the economic activities of each unit comply with the national financial laws and regulations and meet the planning, cycle, budget and management requirements of the unit, so as to improve economic benefits or avoid unnecessary economic losses.
Extended data:
1, we should correctly understand the important position of accounting supervision.
Only by facing up to the legal status of accounting supervision can the person in charge of the unit strictly self-discipline, abide by the accounting law, safeguard the accounting law, and put an end to instigating, instigating and forcing accounting personnel to do whatever they want; Responsible personnel related to accounting work can take accounting law as the standard anytime and anywhere; Only when all accountants have no worries can they tell the truth and do practical things according to law.
Only in this way can we ensure implementation; Only in this way can it be conducive to macroeconomic decision-making, safeguard the interests of public economy and society, promote the construction of integrity and eliminate disadvantages.
2. Accelerate the construction of legal system and provide legal guarantee for the effective implementation of accounting supervision.
The effective implementation of accounting supervision is inseparable from a series of laws and regulations, and the legal system construction in China needs to be strengthened. China has promulgated the new Accounting Law, and the detailed rules for its implementation should be issued as soon as possible to improve its operability. Establish and improve a unified accounting system to meet the needs of diversified operation of enterprises; Clarify the law enforcement responsibility and authority of accounting supervision and audit supervision, so as to implement the clear supervision function.
3. Clarify the subject of accounting responsibility and strengthen the responsibility of the person in charge of the unit in accounting supervision.
It is the key to ensure the authenticity of accounting information to clarify the subject position of accounting responsibility of the person in charge of the unit. This strengthens the position of the person in charge of the unit as the main body responsible for the accounting behavior of the unit, and provides a guarantee for accounting workers to clearly exercise their accounting supervision functions.
4, the implementation of accounting appointment system.
Carrying out the accountant appointment system is the need to strengthen the owner's supervision and safeguard the owner's rights and interests under the modern enterprise system, which is not contradictory to the modern enterprise system. The purpose of the appointment system is to separate the accountants who implement accounting supervision from the supervised enterprises, and there is no relationship between personnel and economic interests. Only in this way can the worries of accountants be eliminated, the supervisory role of accountants can be truly brought into play and fairness can be achieved.
5. Severely punish and establish a restraint mechanism for accounting irregularities.
We should use legal, administrative, market and economic means to standardize the behavior of accounting subjects and promote the construction of financial accounting integrity system. It is suggested that accounting laws and regulations should be improved as soon as possible, and the basis for law enforcement should be clear, so that law enforcement departments can punish illegal and fraudulent acts. Introduce a civil compensation system, clarify the economic compensation responsibility of counterfeiters, force counterfeiters to withdraw their illegal income through litigation procedures, and increase the cost of chasing fakes by illegal personnel.
It is necessary to gradually establish and improve the accounting credit evaluation system including enterprises, responsible persons, accountants, certified public accountants and accounting firms. By formulating accounting credit evaluation rules, coordinating tax and auditing departments to collect and sort out accounting credit information, establishing accounting credit files, strengthening credit tracking and opening accounting credit websites.
References:
Baidu encyclopedia-accounting supervision