新修订的《会计法》建立了与新形势相适应的单位内部会计监督、社会中介组织审计监督、政府部门行使的国家监督的三位一体的会计监督体系。社会审计监督以其特有的中介性、公正性而得到法律的认可,即法律进一步明确赋予了注册会计师维护社会主义市场经济健康有序发展的经济 The newly revised “Accounting Law” has established a trinity system of accounting supervision that is in line with the new situation and is in line with the internal accounting supervision of units, the audit supervision of social intermediary organizations, and the state supervision exercised by government agencies. Social audit supervision is recognized by the law for its unique intermediary and fairness, and the law further gives the CPA the opportunity to safeguard the healthy and orderly development of the socialist market economy