新修订的《会计法》将于２０００年７月１日开始实施。如何依法规范会计行为，怎样保证会计资料的真实、完整，尽快建立健全三位一体的监督机制，是当前亟待解决的新课题。 一、内部监督是监督的基础 建立内部监督制度是整个监督工作的基础，如果内部监督机制建立不起来，监督 The newly revised “Accounting Law” will be July 1, 2000 began. How to regulate accounting behavior according to law and how to ensure the truthfulness and completeness of accounting information and establish and improve the trinity monitoring mechanism as soon as possible are the new topics to be solved urgently. First, the internal supervision is the basis for supervision The establishment of an internal supervision system is the basis for the entire supervision, if the internal supervision mechanism can not be established, supervision