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就我国目前的经济发展形势来说,国有企业依然对经济的大潮的走向的控制力很强大,直接影响着经济基础的建设中的方方面面。会计监督职能作为对国有企业财务方面管理的重要一项工作,不论在哪个时期都肩负着特别的使命,是解决资金链条运转中出现断裂问题的前提保证。但随着企业的进一步发展,会计监督职能的落实的过程中依旧存在着一定的阻碍,使监督职能不能够正常的发挥其作用,如此就更无法谈及会计监督职能的下一个层次的发展问题,所以本文就会计监督职能的落实问题进行分析并提出能够有助于其发展的措施。
As far as China’s current economic situation is concerned, state-owned enterprises are still having great control over the trend of the economic tide and directly affect all aspects of the construction of the economic base. As an important task in managing the financial affairs of the state-owned enterprises, the accounting supervision function shoulders a special mission no matter at what time. It is a prerequisite for resolving the problem of rupture in the operation of the capital chain. However, with the further development of the enterprise, there are still some obstacles in the process of implementing the accounting supervision function, so that the supervision function can not exert its function normally, thus making it impossible to talk about the next level of development of the accounting supervision function Therefore, this article analyzes the implementation of accounting supervision function and puts forward some measures that can help its development.