新修订的《会计法》把加强会计监督作为一项重要的内容加以规范,并建立起会计监管、社会监督、政府监督三位一体的新型监管模式。其中,政府部门的监督处于统领全局、不可或缺的地位。作为会计主管部门的各级财政部门,如何履行好肩负的会计监督职责,直接关系到财政三大体系之一——会计监督体系的构造能否得到实现并发挥预期的作用,关系到《会计法》依法打假治乱、维护经济 The newly revised “Accounting Law” to strengthen accounting supervision as an important content to regulate and establish a trinity of accounting regulation, social supervision, government supervision of the new regulatory model. Among them, the supervision of government departments in command of the overall situation, an indispensable position. As the accounting departments at all levels of the financial sector, how to fulfill the responsibility of accounting supervision, is directly related to one of the three financial system - the structure of the accounting supervision system can achieve and play an expected role, related to the “Accounting Law ”Cracking down on chaos by law and safeguarding economy