急!!!会计英语翻译!不要机翻,谢谢!

来源:百度知道 编辑:UC知道 时间:2024/07/08 20:29:08
新《会计法》将会计监督作为一项重要的内容加以规范,构筑了符合社会主义市场经济要求的、三位一体的会计监督体系,即单位内部监督、国家监督和社会监督。这种规范更适应于社会主义市场经济,为构建和完善适应现代企业制度的会计监督体系提供了法律依据。但是,由于我国会计监督的历史和特有的文化背景,目前我国的会计监督还没有发挥它应有的作用,还存在着一些亟待解决的问题。比较突出的问题表现在会计监督立法执法中:会计监督配套的法规模式不完善;对违纪、违法的打击力度明显不够;对注册会计师执业的法律监督不力,使得会计监督没能发挥出真正有效的作用。本文从市场经济和法治社会对会计监督模式和会计监督主体提出要求,并在此基础上分析我国会计监督的现状及其存在的问题。最后一部分依照“适应国情、与国际通行做法接轨”的要求从会计监督模式、单位内部会计监督、国家监督、社会审计监督和会计监督配套法规完善五个方面对完善会计监督提出建议。

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 ac