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规范会计行为,营造诚信的会计环境,法治是基础,教育是保证,监督是关键。会计监督是会计的基本职能之一,是我国经济监督体系中最直接、最主要的监督手段。随着改革开放的不断深入和市场经济的进一步发展,会计工作已发生了很大变化,业务处理也日趋复杂,对会计监督的要求也越来越高,但在建立社会主义市场经济体制的实践中,会计监督却举步维艰。为了规范会计行为,提高会计信息质量,加强会计监督已成为建立现代企业制度中一项重要内容。
Regulate accounting behavior, create a good accounting environment, the rule of law is the foundation, education is a guarantee, supervision is the key. Accounting supervision is one of the basic functions of accounting. It is the most direct and primary means of supervision in China’s economic supervision system. With the continuous deepening of reform and opening up and the further development of the market economy, accounting work has undergone tremendous changes, the business processing has also become increasingly complicated, and the requirements for accounting supervision have also become higher and higher. However, the practice of establishing a socialist market economic system In accounting supervision is struggling. In order to regulate the accounting behavior and improve the quality of accounting information, strengthening accounting supervision has become an important part of establishing a modern enterprise system.