现阶段,在经济领域出现了许多违法违纪问题,究其原因,这与会计监督乏力有很大关系。即将实施的新《会计法》,对原有内容进行了全面修订,确立了内部监督、社会监督、政府监督三位一体的监督体系,必将从根本上保证会计监督的职能得以实现。新《会计法》明确了单位负责人为本单位 At this stage, there have been many problems of law and discipline in the economic field. The reason for this is that this has a great relationship with the lack of accounting supervision. The forthcoming implementation of the new “Accounting Law”, the original content of a comprehensive revision of the establishment of the internal supervision, social supervision, government supervision Trinity supervision system, will fundamentally ensure that the functions of accounting supervision can be achieved. The new “Accounting Law” clearly the unit responsible for the unit