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 dis-tortion of accounting information. Therefore,it is urgent to further improve laws and regulations and strengthen accounting supervi-sion. On the basis of maintaining the existing basic system unchanged,the New Accounting Law focuses on solving prominent prob-lems in accounting work,puts forward new requirements for further strengthening accounting supervision,further improves the ac-countability 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
Key words
the new accounting law/accounting supervision/new requirements
维普
万方数据