The new "Accounting Law" will be the accounting oversight as an important content to be standardized, built in line with the requirements of the socialist market economy, three-in-one accounting system of supervision, internal oversight, the state oversight and supervision by society. Such norms more adapted to the socialist market economy, to build and improve the modern enterprise system to supervise the accounting system to provide a legal basis. However, because of China's accounting supervision of the unique historical and cultural backgrounds, China's accounting supervision has not played its due role, there are still some issues requiring urgent solution. Outstanding performance in the issue of accounting oversight legislation, enforcement of: Accounting Oversight supporting the mode of imperfect laws and regulations; on discipline, the law clearly inadequate efforts to crack down; registered accountants for the legal practice of lax supervision, makes no accounting supervision can play in a truly effective Role. This article from the social market economy and the rule of law oversight of the accounting model and accounting oversight main request, and on the basis of this analysis of China's accounting and monitoring the status of the existing problems. In accordance with the last part of "adapt to national conditions and convergence with international practices," the request from the accounting oversight model, internal accounting supervision, the state supervision, social supervision and audit and accounting oversight perfect five other laws and regulations on improving the accounting oversight recommendations.
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