First, the meaning of accounting supervision and audit supervision

We are no strangers to the words accounting supervision and auditing supervision. However, what exactly is accounting supervision? What is audit supervision?

(1) Accounting and auditing. Accounting is a kind of management activity that takes money as the unit of measurement, takes vouchers as the basis, adopts special technical methods, conducts continuous, systematic, comprehensive and comprehensive inspection and supervision on the economic activities of enterprises, administrations and institutions, provides accounting information to relevant parties, participates in business management and improves economic benefits. Audit is an independent economic supervision activity entrusted and authorized by independent full-time institutions and personnel, which examines the performance of economic responsibilities by the audited entity and the authenticity, legality and effectiveness of relevant economic activities, and reports to the client or authorized person.

(1) Accounting supervision and audit supervision. Accounting supervision refers to the supervision of the finance, financial revenue and expenditure and related economic activities of enterprises, organs, institutions or other economic organizations through records, calculations, analysis and inspection in accounting work. Therefore, the author believes that accounting supervision should be the supervision and management behavior of accounting institutions and accounting personnel on the economic activities of their own units.

Audit supervision means that audit institutions and auditors inspect and evaluate the financial revenue and expenditure activities and management activities of the audited object according to the provisions of financial laws and regulations, so as to measure and determine whether their accounting materials and other materials are correct and true, and whether all economic activities reflected are reasonable, legal, compliant and effective.

According to the content of "Accounting Supervision" in Chapter 4 of the Accounting Law, accounting supervision includes not only the supervision of accounting institutions and accountants on the internal economic activities of economic organizations, but also the supervision and inspection of units by departments and institutions such as finance, auditing, taxation, people's bank, securities supervision and insurance supervision. However, as an independent economic supervision activity, audit supervision is different from the professional economic supervision activity of accounting supervision. Audit supervision is the re-management behavior of management, which is irreplaceable.

Second, the comparison of accounting supervision and audit supervision

(1) Scope of supervision. Accounting supervision is limited to the inside of economic organizations. Article 5 of the Accounting Law stipulates: "Accounting institutions and accountants shall conduct accounting in accordance with the provisions of this Law and exercise accounting supervision." The scope of implementation of the Accounting Law is "state organs, social organizations, companies, enterprises, institutions, units and other organizations." That is to say, accounting institutions and accountants of state organs, social organizations, companies, enterprises, institutions and other organizations must supervise the economic behavior of their own units in accordance with the unified accounting system and financial laws and regulations of the state, establish and improve the internal accounting supervision system of their own units, and improve economic benefits. The Audit Law stipulates: "The state practices an audit supervision system." The scope of audit supervision is very wide. From the practical point of view, audit supervision involves the economic activities of the audited unit in production, operation, management, finance, technology and construction, which is far beyond the scope of accounting supervision; At the same time, it includes not only departments, industries, consortia, enterprises and institutions, but also all levels and links within departments and units, including design, production, capital construction, exchange, circulation, distribution and various non-production fields. The national audit institutions engaged in comprehensive supervision are at the highest level of the national economic supervision system, which not only audit and supervise the official economic activities of enterprises and institutions, but also re-supervise the professional economic management supervision activities undertaken by comprehensive economic management departments such as finance, taxation and banking.

(2) The function and content of supervision. Accounting supervision is to supervise the economic activities of economic organizations, which must be closely combined with accounting and cannot be carried out separately from accounting. Accounting supervision is an important function of accounting. Audit supervision is an independent economic supervision activity. The basic function of audit supervision is economic supervision, and its derivative functions are economic authentication and economic evaluation.

The Accounting Law stipulates that accounting institutions and accountants have the right to refuse to deal with accounting matters that violate the Accounting Law and the unified national accounting system or to correct them ex officio. Accounting institutions and accountants have the right to deal with it by themselves in accordance with the provisions of the unified accounting system of the state, and should deal with it in a timely manner; If it has no right to deal with it, it shall immediately report to the person in charge of the unit and request to find out the reason and deal with it.

The Audit Law stipulates that the Audit Office shall supervise the implementation of the central budget through auditing; Audit institutions shall audit and supervise the budget execution and final accounts of all departments (including directly affiliated units) at the same level and lower levels of government, as well as the management and use of extra-budgetary funds; Audit and supervise the assets, liabilities, profits and losses of state-owned financial institutions; Audit and supervise the financial revenues and expenditures of state institutions; Audit and supervise the assets, liabilities, profits and losses of state-owned enterprises; Audit state-owned enterprises that are closely related to the national economy and people's livelihood, state-owned enterprises that receive more financial subsidies or have larger losses, and other state-owned enterprises designated by the State Council and the local people's governments at the corresponding levels in a planned and regular manner; Audit and supervise the implementation and final accounts of the national construction project budget; Audit and supervise the financial revenues and expenditures of social security funds, social donation funds and other relevant funds and funds managed by government departments and social organizations entrusted by the government; Audit and supervise the financial revenues and expenditures of international organizations and foreign government aid loan projects.

Iii. Present situation and suggestions of accounting supervision and audit supervision

(A) the status of accounting supervision and audit supervision. The necessity of accounting supervision is hardly questioned, and accounting supervision has been paid more and more attention. However, the phenomenon of weakening internal accounting supervision and lax management is still very common. For example, some units ignore the accounting system, pursue their own interests excessively, and change the accounting basis of enterprises at will; The "person in charge" of the enterprise uses power to pressure the accounting personnel to handle accounting matters in violation of regulations and issue false financial reports; When the interests of the state conflict with those of enterprises, some accountants are often constrained by the operators, unable to adhere to principles and truly reflect the business performance of enterprises, resulting in distortion of accounting information and confusion of accounting work, which seriously affects the normal operation of the national economic order. In my opinion, there are several reasons for this situation: First, the lack of legal system protection. Although the Accounting Law gives accountants certain rights, there is still a lack of supporting laws and regulations to ensure that these rights are guaranteed and to support accountants to exercise their supervisory power. Second, the overall quality of accounting executives is low. At present, with the rapid development of the national economy, some accountants and "unit leaders" have low comprehensive quality and weak awareness of the rule of law, which hinders the implementation of accounting supervision. Third, objectively, accounting supervision is "poor". In practical work, accounting institutions and accounting personnel are set up by "each unit" according to business needs, and the person in charge has absolute decision-making power over the administrative management and economic activities of the unit; The accountant's supervision over the "responsible person" who has the power of life and death lacks the basis and feasibility in practical work, and also violates the basic requirements of supervision and supervision. Moreover, accountants are poorly paid, trivial and complicated, and have a heavy workload. They are busy with business work every day, and most of them cannot supervise or are not allowed to participate in the operation and management of the "unit". In fact, the right to implement accounting supervision is basically equivalent to an armchair strategist.

Audit supervision is the norm and supervision of management, but at present some leaders do not attach importance to audit work, and think that audit institutions are dispensable, auditors change frequently and their professional quality is uneven, which affects the quality of audit reports and the implementation of audit supervision activities. The role of internal audit is not enough, and audit supervision still stays in the traditional audit supervision mode, which is far from meeting the development needs of national economic construction.

(2) Suggestions on strengthening accounting supervision and auditing supervision. The basis of implementing accounting supervision is: financial laws, regulations and rules, accounting regulations, unified national accounting system, internal accounting management system of units, etc. To some extent, the function of accounting supervision depends on the quality of "person in charge of the unit", accounting institutions and accounting personnel. To strengthen accounting supervision, we must first establish and improve the relevant laws and regulations system. Special attention should be paid to the establishment, improvement and implementation of the internal control system of the "unit" to prevent the weakening of accounting supervision from the source and provide legal protection for accounting personnel to exercise their functions and powers; Secondly, pay attention to the role of external supervision. Accounting supervision must closely cooperate with external supervision such as audit supervision, be good at using the results of external audit to serve the economic management of "units", promote the law-abiding operation of "units" and improve economic benefits; Finally, it is necessary to constantly improve the awareness of the rule of law and professional quality of the "person in charge of the unit" and accounting personnel themselves, strengthen the awareness of accounting supervision, consciously perform their duties of accounting supervision, make correct professional judgments, and prevent the occurrence of violations of discipline and discipline.

The authority, independence, standardization and efficiency of audit supervision put forward higher requirements for audit supervision. In the era of rapid economic development, how to adapt to the requirements of knowledge economy is a new subject of audit supervision. First, stabilize the audit team and improve the overall quality of employees. Audit supervision is carried out by auditors, whose quality directly determines the quality of audit supervision. Whether it is the audit supervision of national audit institutions, internal audit institutions of enterprises and social audit institutions, there is an urgent need for auditors with compound knowledge to adapt to the new requirements of audit supervision in the era of knowledge economy, improve audit efficiency and ensure audit quality; The second is to change the concept of audit supervision and realize the purpose of audit supervision. In the traditional concept, the relationship between audit supervision and the supervised object seems to be "spear" and "shield". In fact, the purpose of both is the same. It is necessary to promote the standardized and systematic management of supervised objects, reduce the occurrence of violations of discipline and discipline, and gradually improve the management level and efficiency. Therefore, audit supervision is to serve the supervised object, which can not be unilaterally understood as the relationship between inspection and inspection, but should be included in audit supervision, which is the concept of audit supervision under the new situation; The third is to innovate the audit supervision work and give play to the role of audit supervision. The development of market economy will inevitably lead to major changes in the object, method and practice of audit supervision. Only by innovating audit supervision, reforming audit methods, making good use of computer networks, reducing the cost of audit supervision and preventing audit risks can we better adapt to the market economy, give play to the role of audit supervision, effectively safeguard the legitimate rights and economic interests of the "supervised object" and standardize its business behavior.