Research on the Construction of the Law and Regulation System of Supervision over Finance and Accounting
In order to better implement the opinions on further strengthening supervision over finance and accounting printed and issued by the Gen-eral Office of the CPC Central Committee and the General Office of the State Council,this paper innovatively puts forward a theoretical analysis framework of the"trinity"law and regulation system of supervision over finance and accounting composed of authorizations,criteria and behavior norms,which lays a foundation for answering questions such as who supervises,who is supervised,what is the criteria for supervisory law enforcement and how to standardize supervision behavior in the practice of supervision over finance and accounting.This paper uses the analysis framework as a guide to analyze the problems existing in the law and regulatory system of supervision over finance and accounting,and correspondingly proposes the optimization path.Specifically,the construction of the law and regulation system of supervision over finance and accounting should be promoted from eight dimensions:im-provement of the law and regulation system of supervision over finance and accounting under the guidance of Xi Jinping thought on the rule of law,accel-eration of the work of law-making and law revision,establishment of a rigid constraint mechanism of supervision joint force,promotion of legislation by reform,optimization of supervisory penalty system and rules,improvement of the system of supervisory behavior norms,improvement of the supervisory evaluation mechanism,and to strengthen the construction of talent team construction.
Supervision over Finance and AccountingLaw and Regulation SystemAuthorizationsCriteriaBehavior NormsOptimization Path
万方数据
维普
