为了促进社会主义市场经济的发展,促进有序竞争和有效配置资源,必须实行有效的会计监督,规范会计工作,打击违法行为,保证会计资料质量,为投资者、债权人、社会公众以及政府宏观调控部门提供真实、准确的会计资料,为维护社会主义市场经济秩序服务。本文分析了我国会计监督的现状,对存在的相关问题提出一些对策。 In order to promote the development of the socialist market economy, promote orderly competition and allocate resources efficiently, effective accounting supervision must be practiced, the accounting work must be regulated, the illegal activities must be cracked down, the quality of accounting information ensured, and the macro-control of investors, creditors, the public and the government Departments provide true and accurate accounting information to serve the maintenance of a socialist market economy. This article analyzes the current situation of accounting supervision in our country and puts forward some countermeasures to the related problems.