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●会计监督职能弱化的原因会计监督是会计机构、会计人员通过自身的业务活动，利用会计信息，对经济活动所进行的控制、调节和指导，是确保企业经济活动顺利进行的重要手段，是整个社会经济监督体系中的重要组成部分，《会计法》对实行会计监督也作出了明确规定：“会计机构、
● Causes of weakened accounting supervision function Accounting supervision is an important means by which accounting agencies and accounting personnel control and regulate economic activities through their own business activities and the use of accounting information. It is an important means to ensure the smooth operation of an enterprise’s economic activities. Social and economic supervision system is an important part of the “Accounting Law” on the implementation of accounting supervision has also made it clear that: "Accounting institutions,