摘要
建立与国家治理现代化相适应的财会监督体系,是完善国家监督体系,推进全面从严治党的具体体现。为从根源上解决传统会计监管体系存在的问题,提升财会监督参与国家治理的能力,新时代财会监督工作应创新监督模式,推行会计委派制度。制度实施需考虑政策依据、人员保障、成本费用等方面的问题,应通过健全财会监督法治体系、强化财会监督队伍建设、推动财会监督数字化转型等措施,促进新时代财会监督工作高质量发展。
Establishing a financial and accounting supervision system that is compatible with the modernization of national gover⁃nance is a concrete manifestation of promoting comprehensive and strict governance of the Party.To reduce or eliminate the draw⁃backs existing in the traditional accounting supervision system from the root and enhance the ability of financial and accounting supervision to participate in national governance,the financial and accounting supervision work in the new era should innovate the supervision model and implement the accounting delegation system.During the implementation of the system,issues such as policy basis,personnel guarantee,and cost expenses need to be addressed.Measures such as improving the legal system for finan⁃cial and accounting supervision,strengthening the construction of the financial and accounting supervision team,and promoting the digital transformation of financial and accounting supervision should be taken to promote the high-quality development of financial and accounting supervision work in the new era.
作者
殷涛
李昂
YIN Tao;LI Ang(Finance Department,Xinyang Normal University,Xinyang 464000,China;Science,Education and Culture Audit Office,Henan Provincial Audit Office,Zhengzhou 450000,China)
出处
《信阳师范大学学报(哲学社会科学版)》
2025年第4期49-52,59,共5页
Journal of Xinyang Normal University(Philosophy and Social Sciences Edition)
基金
河南省教育厅人文社会科学廉政专题研究项目(2024LZZD-75)
河南省社科联调研课题
信阳师范大学廉政专题研究项目(2024-XLZ-002)。
关键词
财会监督
监督模式
会计委派制度
accounting supervision
supervision mode
accountant assignment system
