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按照建立社会主义市场经济的要求,政府对市场主体的监督应逐步由直接监督向间接监督转变。目前,政府财税、审计等部门仍担负着对企业的直接审计监督任务,且存在着职能交叉、监督内容重复等问题。为进一步转变政府职能,按照“该管的事情一定管好,不该管的事情坚决放开”的要求,应着力发展作为社会审计机构的注册会计师行业,由社会审计机构对企业经济活动进行鉴证和服务,政府利用社会审计机构这一公共信息平台所提供的会计信息资料,对企业进行有效地监督和管理。从而逐步建立一种政府对市场主体的间接监督体系。
In accordance with the requirements of establishing a socialist market economy, the government’s supervision over the market subject should be gradually shifted from direct supervision to indirect supervision. At present, the government finance, taxation and auditing departments are still shouldering the task of directly auditing and supervising the enterprises, with the problems of overlapping functions and supervising content duplication. In order to further transform the functions of the government, in accordance with the requirements of “the matter of the tube must be well managed and the matters that should not be controlled”, we should strive to develop the CPA profession as a social auditing institution, To carry out the verification and service, the government makes use of the accounting information provided by the public auditing agency, a public information platform, to effectively supervise and manage the enterprise. So as to gradually establish a system of government supervision of the market indirectly.