Accounting supervision and supervision accounting are dialectically unified

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Accounting supervision refers to a way of supervising and reviewing the financial statements and financial activities of an enterprise. Its purpose is to ensure the authenticity, legitimacy and accuracy of the financial statements of enterprises, protect the interests of investors and creditors, and maintain market order and social fairness. Accounting supervision can be divided into two forms: internal supervision and external supervision.

Internal supervision is mainly the responsibility of the financial department and management within the enterprise, including the establishment of a strict financial system, the implementation of the cross-strait three-member system, and the strengthening of internal audit and risk management. External supervision is the responsibility of independent accounting firms, market supervision departments, ** exchanges, banks and other institutions, mainly implementing audits, inspections, investigations, penalties and other measures.

The important role of accounting supervision is to protect the rights and interests of investors and creditors. Investors and creditors need to make decisions based on the company's financial statements for analysis and judgment, and if the company's financial statements are distorted or fraudulent, investors and creditors will suffer losses. Therefore, the existence of accounting supervision can guarantee the authenticity and accuracy of the financial statements of enterprises, improve the confidence of investors and creditors and protect their interests.

In addition, accounting supervision is also of great significance for the development and performance of enterprises. Through the supervision and audit of financial statements, we can find out the problems and hidden dangers of the enterprise in time, help the enterprise improve financial management and business operation, and improve the operating efficiency and profitability of the enterprise. At the same time, accounting supervision can also promote fairness and competition in the Wang You market, and maintain market order and credit system.

In short, accounting supervision is an indispensable part of modern business operations. Its importance lies not only in protecting the rights and interests of investors and creditors, but also in promoting the compliance and healthy development of enterprises, and maintaining market fairness and social justice. Therefore, it is necessary for all sectors to make concerted efforts to strengthen accounting supervision in order to ensure the common interests of enterprises, investors, and society.

The characteristics of the accounting oversight function are as follows:

1. Accounting supervision is mainly carried out through value indicators.

Accounting uses the value indicators formed by monetary measurement to comprehensively reflect the process of economic activities and their results, and accounting supervision is mainly based on these value indicators to comprehensively and effectively control the economic activities of units.

2. Accounting supervision should supervise the entire process of a unit's economic activities, which is divided into ex-ante supervision, ex-ante supervision, and ex-post supervision.

Supervision before the start of economic activities is to examine the legality, rationality and feasibility of future economic activities in accordance with the relevant laws and regulations formulated by the state and the general laws of economic activities.

3. Legitimacy.

Accounting supervision is the power conferred on accountants by law. It requires accountants to supervise all economic activities within the scope of the law, to carry out all economic activities in strict accordance with the country's financial and economic system, and that every step and every major decision must conform to legal norms.

Fourth, timeliness.

Accountants are directly involved in economic activities, accounting, controlling, and making decisions. Effective accounting supervision should be practiced, problems should be discovered early, and supervision should be relatively timely. Because these supervisions are lagging supervision, the timeliness is relatively poor, and the detection of problems is relatively slow.

The accounting supervision information is reflected quickly, and the problem is found early, which is conducive to the rapid solution of the problem and avoids losses.

5. Duality.

Accounting work is an important part of economic management, and accountants directly enter economic activities as participants to carry out accounting reflection, control, and supervision, which cannot be done by other economic supervision. Therefore, the accountant has a dual identity, being both a participant and a supervisor. This determines that accounting supervision has a dual function, not only for the purpose of managing microeconomic undertakings and improving economic efficiency, but also for the sake of the state's macroeconomic management and the improvement of the economic efficiency of the whole society.

Accounting supervision refers to the accounting supervision function in the accounting function, also known as the control function, which refers to the review of the legitimacy and rationality of the economic activities of specific subjects and related accounting, that is, to use the information provided by accounting to effectively guide, control and regulate the economic activities of each unit with certain standards and requirements, so as to achieve the expected purpose.

Among them, the authenticity review refers to checking whether the accounting is carried out according to the actual economic business; Legitimacy review refers to checking whether all economic operations comply with relevant national laws and regulations, abiding by financial and economic discipline, and implementing various national guidelines and policies, so as to put an end to violations of laws and disciplines; Reasonableness review refers to checking whether the financial revenues and expenditures conform to the objective economic laws and the requirements of operation and management, and ensure that the financial revenues and expenditures conform to the specific financial revenue and expenditure plan and achieve the budget targets.

Accounting supervision refers to the supervision of the legality and rationality of the economic activities of state organs, social organizations, enterprises and institutions, the authenticity and perfection of the accounting data of the accounting data of the unit, and the internal budget implementation of the unit by the accounting institutions and accounting personnel within the unit, the relevant departments that enjoy the power of economic supervision and inspection in accordance with the law, and the social audit intermediary organizations approved by the law. ”

What is the need to strengthen accounting supervision:

a Accounting supervision must be governed by financial and economic laws; Inside.

b. The person in charge of the legitimacy unit should ensure the smooth progress of accounting supervision;

c. Accounting personnel should conscientiously perform their accounting supervision duties;

D. Strengthening state supervision and social supervision is an important guarantee for the effective implementation of internal accounting supervision in units

1. The legal restraint mechanism of accounting supervision is not perfect, and it is difficult to effectively carry out accounting supervision.

2. The internal control system is out of balance, and the external supervision force is insufficient.

3. Poor social supervision. For reasons of interest, it is difficult for CPAs to guarantee de facto independence.

4. The supervision power of the public is still relatively weak.

5. Accounting practitioners have a weak sense of the legal system.

6. Supervision is scattered and the efficiency of supervision is not high.

7. ** The coordination of all relevant departments is poor, and the law enforcement is weak.

Internal accounting supervision refers to a kind of supervision of the legality, rationality and effectiveness of economic activities carried out by accounting institutions and accounting personnel through accounting procedures in accordance with the provisions of the law.

The internal accounting supervision system is the basis of the enterprise accounting supervision system. Fierce Zheng Shi.