一、新经济形势下加强会计监督的意义会计监督作为会计的基本职能之一,对于规范会计行为,保证会计资料真实、完整,提高经济效益,维护社会主义市场经济秩序起着重要的保证作用。会计监督是保证会计工作有序运行的必要手段,也是杜绝会计造假、不断提高会计信息质量的重要保证。在 I. Significance of Strengthening Accounting Supervision under the New Economic Situation Accounting supervision, as one of the basic functions of accounting, plays an important guarantee role in regulating accounting practices, ensuring the authenticity and completeness of accounting information, enhancing economic efficiency and maintaining the order of the socialist market economy. Accounting supervision is necessary to ensure the orderly operation of accounting work, but also an important guarantee to eliminate accounting fraud and continuously improve the quality of accounting information. in