要想有效地实施内部会计监督,笔者认为应该明了企业会计人员所处的会计环境。所谓会计环境,是指会计所依据和依存的客观环境和主观环境。客观环境是经济、政治、社会文化、法律等方面的条件。主观环境包括会计人员素质、会计工作手段和方法、会计行为等因素。会计人员是在上述复杂的会计环境下工作的,虽然《会计法》从法律上给予了会计人员一定的保护.但企业会计在厂长、经理负责制下仍经常面临“顶得住的站不住,站得住的顶不住”的尴尬局面。现从以下几方面分析 In order to effectively implement the internal accounting supervision, I think it should be clear that the accounting environment in which business accounting staff. The so-called accounting environment refers to the objective and subjective environment on which the accounting firm bases and relies. The objective environment is the economic, political, social and cultural, legal and other conditions. Subjective environment includes the quality of accounting personnel, accounting methods and methods of work, accounting behavior and other factors. Accountants are working in the above complex accounting environment, although the “Accounting Law” legally given the accounting staff some protection, but business accounting in the factory manager, manager is still often responsible for the system Can not stand, stand can not stand "embarrassing situation. Now from the following aspects of analysis