五月点评，笔者曾为国有企业会计报表注册会计师审计制度叫好，为的是我们终于找到了一条国有企业会计监督制度的新途径，符合国际惯例，符合市场经济规律，也符合现代企业制度的要求。点评的最后有这样几句话：“制度的建立与制度的效果并不完全是一回事。”要使这套制度真正 In May, the author applauded the auditing system of certified public accountants in state-owned enterprises. In the end, we finally found a new way of accounting supervision system for state-owned enterprises, conforming to international practice, conforming to the law of market economy and conforming to the requirement of modern enterprise system . The last comment to have such a few words: “The establishment of the system and the effect of the system is not exactly the same thing.” To make this system true