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我国《会计法》规定:国务院财政部主管全国的会计工作,县级以上方各级人民政府财政部门管理本行政域内的会计工作。2001年,财政部开展《会计法》执行情况大检查,召集3.5万名检查人员,在地方财政部门组织的对292万个单位进行自查自纠的基础上,又重点检查了2.3万个单位。掌握了当前会计工作中存在的主要问题,查处和纠正了一批违法违纪行为,打击和震慑了制假造假的单位和个人,整顿和规范了会计秩序。1999年以来,财政部先后组织各地财政监察专员办事处开展了5次会计息质量检查,检查了不同行业的600多企业,以及为这些企业进行年报审计的计师事务所,先后发布了7次《会计信息
China’s “Accounting Law” stipulates: The State Council Ministry of Finance in charge of accounting work throughout the country, the people’s governments at and above the county level and the financial department manages the accounting work within the administrative domain. In 2001, the Ministry of Finance conducted a grand inspection of the implementation of the Accounting Law, called 35,000 inspectors and, on the basis of self-examination and correction of 2.92 million units organized by the local financial departments, checked 23,000 units . Mastered the major problems in the current accounting work, investigated and rectified a number of violations of laws and disciplines, cracked down on and deterred the units and individuals that made counterfeiting and counterfeiting, and rectified and standardized the accounting order. Since 1999, the MOF has organized financial Ombudsmen Offices around the country to carry out five inspections on the quality of accounting information, examined more than 600 enterprises in different industries and audited accounting firms for annual reports, and successively issued 7 Accounting Information