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从我国的琼民源、郑百文、银广夏造假案件,可以看到当今企业造假现象已到了触目惊心的地步,严重影响了投资人、债权人、及社会公众的利益,以至于朱镕基总理提出了“诚信为本,操守为重、坚持原则、不作假账”的重要指示。由此可见,会计监督已经成为健全社会主义市场经济秩序,保证会计工作有序运行的必要手段。1 我国会计监督现状我国经过了二十几年的改革开放,经济生活逐渐与国际接
From the cases of Qiong Minyuan, Zheng Baiwen and Yin Guangxia in our country, we can see that the phenomenon of corporate fraud today has reached a shocking level, seriously affecting the interests of investors, creditors and the general public, so that Premier Zhu Rongji has proposed a “ Integrity-based, ethical, adhere to the principle of not making false accounts, ”an important directive. Thus it can be seen that accounting supervision has become a necessary means of perfecting the order of the socialist market economy and ensuring the orderly operation of accounting work. 1 Status of China’s Accounting Supervision After more than two decades of reform and opening up in our country,