会计监督是我国会计界一个长期争论的问题,虽然有《会计法》的约束,但是实践中仍存在企业会计监督不力的状况,企业各种违法违纪行为屡查不止,会计报表严重失真,许多经济犯罪多与会计监督力量薄弱有关。那么,究竟如何看待会计监督职能呢? Accounting supervision is a long-standing controversy in the accounting field of our country. Although there are the “Accounting Law”, there are still some problems in the practice of enterprise accounting supervision, such as repeated investigations and investigations of various illegal activities, serious distortion of accounting statements and many economic problems Crime and accounting supervision and more weak. So, how to treat the accounting supervision function?