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朱钅容基总理在《政府工作报告》中明确指出“要切实加强对各类金融机构的监管”。这既是当前防范和化解金融风险的重大举措，也是新形势下赋予中央银行的重要任务。作为会计监管部门，在新形势下，如何全面拓展会计的监管职能就显得尤为重要和紧迫。一、会计监管的内容和方式?
In his “Report on the Work of the Government,” Premier Zhu Rongji pointed out clearly that “we must earnestly strengthen supervision over various financial institutions.” This is both a major measure for preventing and resolving financial risks and an important task entrusted to the central bank under the new situation. As an accounting supervisory department, under the new situation, how to comprehensively expand the supervisory function of accounting becomes more and more important and urgent. First, the content and methods of accounting regulation?