What is the scope of supervision when units and individuals report violations of the Accounting Law and the national unified accounting system?

Reports by units and individuals that violate the Accounting Law and the provisions of the national unified accounting system fall within the scope of social supervision of accounting work.

Accounting supervision includes: accounting supervision within the unit, government supervision, and social supervision.

Internal accounting supervision of the unit refers to the measures taken within the unit in order to protect the safety and integrity of the assets within the unit, ensure that its operating activities comply with national laws and regulations and relevant internal management systems, and improve the level and efficiency of operation and management. A series of systems and methods of mutual restraint and mutual supervision.

Government supervision refers to the supervision of the financial and accounting work of each unit by the financial, auditing and tax authorities on behalf of the government.

Social supervision relies on social forces, including social intermediaries, to supervise accounting work.