随着社会主义市场经济体制的日益发展和不断完善,会计审计和会计监督作为企业实时监督生产经营活动的重要手段,在保证会计工作完整性、真实性和实效性方面有重要意义。本文通过了解会计审计和会计监督的有关概况,探讨有效提高会计审计质量和会计监督的对策。 With the continuous development and continuous improvement of the socialist market economic system, accounting auditing and accounting supervision, as an important means of real-time supervision of production and business operations by an enterprise, are of great significance in ensuring the integrity, authenticity and effectiveness of accounting work. By understanding the general situation of accounting audit and accounting supervision, this article discusses the countermeasures to effectively improve the quality of accounting audit and accounting supervision.