摘要
新修订的会计法自2024年7月1日起实施,显著提升了我国财会监督体系效能,并对经济高质量发展产生积极影响。面对全球化及信息技术快速发展的挑战,该法强调了提升财务信息真实性和完整性的重要性。财会监督理论从传统账目核对到现代风险导向会计,再到内部控制与财会监督的融合,展示了持续的进步。特别是在经济高质量发展背景下,创新内部控制成为实现企业战略目标的关键。当今,数智化技术如大数据、区块链的应用为财会监督开辟了新路径。未来,财会监督将致力于科技与制度的有机结合,在保障合规性与安全性的同时最大化利用技术优势。新会计法不仅促进了内部控制理论及实践的发展,也为企业的长远健康发展奠定了坚实基础。
The revision of the Accounting Law(effective from July 1,2024)has significantly improved the efficiency of China’s financial and accounting supervision system and has had a positive impact on the high-quality development of the economy.Faced with the challenges of globalization and rapid development of information technology,the law emphasizes the importance of enhancing the authenticity and integrity of financial information.Reviewing the evolution of the theory of financial and accounting supervision,from traditional account reconciliation to modern risk-based accounting,and then to the integration of internal control and financial and accounting supervision,shows continuous progress.Especially in the context of high-quality economic development,innovative internal control has become the key to achieving corporate strategic objectives.Nowadays,the application of digital intelligence technologies such as big data and blockchain has opened up new paths for financial and accounting supervision.In the future,financial and accounting supervision will be committed to the organic combination of technology and system,maximizing the use of technological advantages while ensuring compliance and security.The new Accounting Law not only promotes the development of internal control theory and practice,but also lays a solid foundation for the long-term healthy development of enterprises.
作者
芦笛
艾杏云
DI LU;XINGYUN AI(China Internet Network Information Center)
出处
《工信财经科技》
2024年第6期92-103,共12页
Review of Financial & Technological Economics
关键词
新会计法
财会监督
数智化
高质量发展
new Accounting Law
financial and accounting supervision
digital intelligence
high-quality development
