Research on the Implementation of Accounting Delegation System in Financial and Accounting Supervision in the New Era

Establishing a financial and accounting supervision system that is compatible with the modernization of national governance is a concrete manifestation of promoting comprehensive and strict governance of the Party. To reduce or eliminate the drawbacks existing in the traditional accounting supervision system from the root and enhance the ability of financial and accounting supervision to participate in national governance, the financial and accounting supervision work in the new era should innovate the supervision model and implement the accounting delegation system. During the implementation of the system, issues such as policy basis, personnel guarantee, and cost expenses need to be addressed. Measures such as improving the legal system for financial and accounting supervision, strengthening the construction of the financial and accounting supervision team, and promoting the digital transformation of financial and accounting supervision should be taken to promote the high-quality development of financial and accounting supervision work in the new era.