摘要
随着经济的快速发展和全球化进程的加速,财会监督作为保障经济秩序和防范风险的重要手段,其重要性日益凸显。然而,当前财会监督职能在实践中仍面临一些挑战,如监督体系不完善、监督手段滞后等。为此,本文首先分析了新时代背景下财会监督工作的特点。其次,阐述了新时代背景下财会监督工作中存在的不足。再次,提出了新时代背景下加强财会监督职能的主要对策。通过实施这些对策,旨在提高财会监督的针对性和有效性,为经济社会的持续健康发展提供有力保障。
With the rapid economic development and the acceleration of globalization,financial and accounting supervision,as an important means to safeguard economic order and prevent risks,has become increasingly prominent.However,the current financial and accounting supervision function still faces some challenges in practice,such as imperfect supervision system and lagging supervision methods.Therefore,this article first analyzes the characteristics of financial and accounting supervision work under the background of the new era.Secondly,it elaborates the shortcomings in financial and accounting supervision work under the background of the new era.Furthermore,it proposes major countermeasures to strengthen the financial and accounting supervision function under the background of the new era.By implementing these countermeasures,the article aims to improve the pertinence and effectiveness of financial and accounting supervision and provide strong guarantees for the sustainable and healthy development of the economy and society.
作者
黄军
Jun Huang(Yunnan Branch of Ernst&Young Hua Ming Certified Public Accountants LLP,Kunming,Yunnan,650051)
关键词
新时代背景
财会监督职能
问题
对策
Background of the New Era
Financial and Accounting Supervision Function
Issues
Countermeasures
