我国已加入世贸组织,开放的市场对企业行为的合法性、规范性以及信息的真实性提出了更高的要求,在社会主义市场经济形势下,怎样看待和分析会计监督中出现的问题,建立什么样的会计监督机制,如何充分发挥会计监督职能,以保证正常的经济运行秩序,使国家的财产不受损失,这是摆在我们面前的重要课题。 China has acceded to the WTO. The open market has put forward higher requirements on the legitimacy and standardization of corporate behavior and the authenticity of information. Under the socialist market economy situation, how to treat and analyze the problems that arise in accounting supervision and establish What kind of accounting supervision mechanism, how to give full play to the accounting supervision function in order to ensure the normal operation of the economy, so that the country’s property from loss, which is placed in front of us an important issue.