财政部门实施企业财务会计监管,《企业财务通则》(下称《通则》)主要针对的是国有企业,而且管理几乎是全过程的、全方位的。随着经济改革不断深入,政府行政职能转变、简政放权深化推进,企业财务会计监管制度逐步规范化、法制化,但同时也出现了企业财务会计监管缺位、管理职能日渐弱化的现象。本文试图分析现行企业财务会计监管中存在的问题,提出新形势下加强企业会计监管的思路。一、财政部门实施企业财务会 The financial departments implement the regulation of financial accounting of enterprises. The General Rules for Corporate Finance (the “General Rules”) are mainly directed at state-owned enterprises, and their management is almost all-process and all-round. With the continuous deepening of economic reform, the administrative functions of the government have been transformed, the decentralization of power has been deepened and the financial supervision system has been gradually standardized and legalized. At the same time, the absence of financial accounting supervision and the diminishing management function have also emerged. This article attempts to analyze the problems existing in the current financial accounting regulation of enterprises and put forward the idea of ​​strengthening the accounting regulation in the new situation. First, the financial sector to implement corporate finance