Research On The Current Situation And Development Of Accounting Supervise In The Commissioners' Office

According to?Accounting law of the People's Republic of China?and ?Law of the People's Republic on Certified Public Accountants?,the ministry of finance of the People's Republic of China is authorized to coordinate national accounting supervision.The core of the established accounting supervision mode is inspection of the quality of accounting information.In particular,since 1999,the commissioners' office of Finance(the following is referred to as the Office),as a new team,has made its due contribution to the stable implementation of accounting supervision.This paper starts with introducing the accounting supervision work of the Office,and provides practical experience for the construction of accounting supervision through the summary of the Office's 20 years hard work.The main contents of this paper are as follows: Chapter 1 is the introduction,which mainly discusses the research foundation of this paper.Chapter 2 analyses the present situation of the Office's systematic participation in the inspection of the quality of accounting information,based on the government communique issued by the ministry of finance from 2007 to 2016.Chapter 3 specifically analyzes the practical experience of the accounting supervision,based on several typical cases which are founded during inspection.Chapter 4,based on the above chapters,extracts the deficiencies of the Office's work and puts forward the countermeasures.Chapter 5,as a summary,makes a prospect for the follow-up study based on the current conditions of the accounting supervision.The main research methods of this paper are documentation method,case method and comparative analysis.On the basis of historical data,this paper also adopts 25 government communiques issued by the ministry of finance,compared the main issues of inspection,the contents of inspection and the findings of inspection.At the same time,three typical cases founded during inspection are analyzed in depth.It is concluded that the improvement of accounting supervision should be realized in six aspects: the construction of legal system,the coordination of different departments,database,industry regulation,new regulatory approaches and the quality of personnel.