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会计监督是会计的基本职能之一,是我国经济监督体系的重要组成部分。我国建立社会主义市场经济的一系列举措,不仅充分考虑了会计监督的必要性和重要性,而且使会计监督发生了新的变化。 1 会计监督的新特点 1.1 会计监督难度及深度增加 随着市场经济的迅猛发展,所有制结构的变化和投资主体的多元化及筹资活动的多样
Accounting supervision is one of the basic functions of accounting and is an important part of our economic supervision system. China’s establishment of a socialist market economy, a series of measures, not only give full consideration to the necessity and importance of accounting supervision, but also make accounting oversight has undergone a new change. 1 New Features of Accounting Supervision 1.1 Increasing Difficulty and Depth of Accounting Supervision With the rapid development of market economy, the changes of ownership structure and the diversification of investment subjects and the diversification of financing activities