【摘要】 会计监督体系的健全与创新是新《会计法》赋予的历史使命。其目的是为了防范会计信息失真 ,维护社会主义市场经济秩序。针对我国改革开放和经济全球化发展新趋势的变化 ,新《会计法》作出了国家、社会和单位内部会计监督体系的规定 ,这一体系具有鲜明的特点 ,要保证新《会计法》创新会计监督体系的实施 ,应注意处理好监督体系自身、外部环境以及单位内部的各种关系更多还原

【Abstract】 History has entrusted to the amended Accounting Law the tasks of improving and amplifying accounting supervision system.It’s objective is to prevent accounting information from falsity and safguar socialist market economy.According to the changes of the country’s reform and openness and the trend of economic globlization,the amended Accounting Law stipulates that state,social and business accounting supervision systems must be established and improved.In this paper,the author argues that various relations among supervision system,internal and external environments of an organization must be delt with carefully to secure the establishment and improvement of accounting supervision system.更多还原