目前会计工作中存在的会计核算资料失真问题,使会计监督严重受阻,会计职能明显削弱,因此,实现会计监督社会化已成为刻不容缓的问题。笔者认为,我国会计监督社会化的模式可采取以下几种:一是参与制。即国家设立社会簿记局,直接派员参与到各经济实体内部组织会计核算,规模小的经济实体可由社会簿记机构代理会计核算业务。社会簿记局 At present, the distortion of the accounting data in the accounting work seriously obstructs the accounting supervision and obviously weakens the accounting function. Therefore, it has become an urgent issue to realize the socialization of accounting supervision. The author believes that the social supervision of accounting supervision in China can take the following types: First, the participation system. That is, the state has set up a social bookkeeping bureau to directly send personnel to participate in the internal accounting of various economic entities. Small-scale economic entities may be authorized by the social book-keeping agencies to act as their accounting business. Social book office