在实际会计活动中,人们一边喊着执行“现代会计”的理念,加强会计核算、监督,健全内部控制等等,另一方面还是单纯“传统会计”意义上的核算与反映,弱化了其监督职能。李金华审计长在《2006年度中央预算执行和其他财政收支的审计工作报告》中有这样一组数字:“这次审计发现部门本级存在的问题348.53亿元。 In the actual accounting activities, people shouted the concept of implementing ”modern accounting“, strengthened the accounting, supervision, and sound internal control, etc. On the other hand, they simply counted and reflected in the sense of ”traditional accounting“ Weakening its oversight function. In the ”Report on the Auditing of Central Budget Execution and Other Fiscal Revenue and Expenditure in 2006,“ Auditor General Li Jinhua has such a set of figures: ”This audit found that there were some 34.853 billion yuan of problems at the department level.