随着我国经济深化改革的进行及企业内部经济结构的转型,会计监督制度的建设也要顺应时代发展的潮流。会计监督是企业可持续发展、保障经济效益的重要条件,反映了一个企业基本的经济活动情况,同时严格监督企业经济业务是否符合相关法律法规。目前,我国国有企业会计监督制度仍不够完善,现有监督体系存在诸多漏洞和风险。本研究系统概括了当前国有企业会计监督现状,分析了所面临的问题并提出完善策略。 With the deepening of the economic reform in our country and the transformation of the internal economic structure, the construction of the accounting supervision system should follow the trend of the times. Accounting supervision is an important condition for the sustainable development of enterprises and the protection of economic benefits. It reflects the basic economic activities of an enterprise and at the same time strictly supervises the economic operation of enterprises in compliance with the relevant laws and regulations. At present, the system of accounting supervision in our state-owned enterprises is still not perfect. There are many loopholes and risks in the existing supervision system. This research system summarizes the present situation of accounting supervision in state-owned enterprises, analyzes the problems and puts forward the improvement strategy.