本期《财政监督》刊发了一组有关会计监督的文章,从不同视角对如何提高会计信息质最、发挥会计对财政经济活动的监督职能进行了深入的探讨。读来发人深省,也颇受教益。有论者指出,会计工作的成果——会计信息,具有公共品性质。为什么这样说?就企业会计而言,其服务的对象不只是业主或股东,更不只是经理层,还有众多相关利益者要根据会计信息进行经济决策并维护其利益。如政府要依据会计信息征收税款,公众投资者要根据会计信息作出投资决策(特别是在股市上募集资金的开放型上市公司,要把每一个公众部视为潜在投资者,并依法提供准确的财务信息),债权人要根据会计信息约束债务人的经济行为、确保自己债权的安全,甚至生意伙伴也需要准确的会计信息来判断对方是否可靠。 This issue of “Financial Supervision” has published a series of articles on accounting supervision. From different perspectives, it has conducted in-depth discussions on how to improve the quality of accounting information and give full play to the supervisory functions of accounting in financial and economic activities. Read thought-provoking, but also teaching. Someone pointed out that the outcome of accounting work - accounting information, with the nature of public goods. Why do you say? For corporate accounting, its service is not only the object of the owners or shareholders, not just managers, there are many stakeholders to make economic decisions based on accounting information and safeguard their interests. If the government levies tax based on accounting information, public investors should make investment decisions based on accounting information (especially for open listed companies that raise funds on the stock market, treat each public as a potential investor and provide accurate Of the financial information), creditors should be based on accounting information to bind the debtor’s economic behavior, to ensure the security of their own claims, and even business partners also need accurate accounting information to determine the other party is reliable.