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社会主义市场经济体制的确立,作为会计基本职能之一的监督职能有何变化?本文拟就市场经济体制下会计监督的必要性和重要性以及与计划经济体制下会计监督的区别作一些探讨,并在此基础上进一步讨论在市场经济体制下如何更好地发挥会计监督职能。
What is the change of the supervisory function as one of the basic functions of the accounting system in the establishment of the socialist market economy system? This paper attempts to make some discussions on the necessity and importance of the accounting supervision under the market economy system and the differences between the accounting supervision and the planned economy system, On the basis of this, we further discuss how to give full play to the accounting supervision function under the market economy system.