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(一)建立健全约束制衡机制1.完善约束治理机制。会计职业判断的约束机制可以分为内外两个层次。公司治理结构是约束会计人员职业判断的内部监督机制,是健全会计职业判断执行机制的基石,完善的公司治理结构能有效地发现会计错误与舞弊,促使会计职业判断公允。应充分发挥监事会和独立董事对公司经营和财务活动的监督
(A) establish and improve the mechanism of restraint checks and balances 1. Improve the restraint governance mechanism. Accounting professional judgments can be divided into two levels of internal and external constraints. The corporate governance structure is the internal supervision mechanism that restricts the professional judgment of accountants and the cornerstone of perfecting the implementation mechanism of accounting profession judgment. The perfect corporate governance structure can effectively find the accounting errors and fraud, and promote the fair judgment of accounting profession. The board of supervisors and independent directors should give full play to supervision over the operation and financial activities of the company