本次修订《会计法》,重要的一项是对会计监督问题的修订,主要立足于建立、健全会计监督体系。修订后的《会计法》将这一体系扩大到包括单位内部会计监督、社会会计监督和国家会计监督。一、要求建立健全单位内部会计监督制度,提高内部会计监督的有效性。对于单位内部的会计监督,突出了内部控制方面的要求,体现了单位负责人对法律负责、单位其他人员对单位负责人负责的内部会计监督模式。这项修订强化了单位负责人的会计责任,符合我国实际情况和通行的国际惯例。修订前的《会计法》规定:“各单位的会计机构、会计人员 The revision of the ”Accounting Law“, an important one is the revision of accounting supervision issues, mainly based on the establishment and improvement of accounting supervision system. The revised ”Accounting Law“ will expand the system to include internal accounting supervision unit, social accounting supervision and national accounting supervision. First, require the establishment and improvement of internal accounting supervision system, to improve the effectiveness of internal accounting supervision. For the internal accounting supervision, highlighting the internal control requirements, reflects the unit responsible for the law, other units of the unit responsible for the internal accounting supervision mode. This amendment reinforces the accounting responsibility of the person-in-charge of the unit and is in line with the actual situation in our country and the prevailing international practice. Before the revision of the ”Accounting Law“ provides: ”all units of the accounting institutions, accounting staff