会计监督职能的弱化及对策研究

会计监督是会计的两大基本职能之一,是各项经济监督的基础.然而,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,会计涉及的范围不断扩展,业务处理也日趋复杂,投资者、债权人和社会公众等对会计信息披露的时效、范围、质量的要求越来越高,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的一项重要内容.

On Accounting Supervision Function's Weakening and Countermeasure

Accounting supervision is one of the main functions of accounting,which formed various economic supervi-sions basis.With the deepening of reform,opening-up market economy's further development,accounting has changed counting supervision is becoming more and more difficult in socialist market economic structure's construction.In orderto regulate accounting action,raise accounting information quality,strengthening accounting supervision has become an important task in the construction of modern enterprise system.