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会计监督是经济监督机制的重要组成部分,也是会计的一项基本职能。随着市场经济发展,现代企业制度的也在逐步完善,会计工作涉及的范围不断扩大,处理的业务也变得更复杂。坚强会计监督,规范会计行为规范,提高会计管理质量已经成为现代企业制度建立的重要内容。
Accounting supervision is an important part of economic supervision mechanism and a basic function of accounting. With the development of market economy, the modern enterprise system is gradually being perfected. The scope of accounting work is expanding and the business to be handled is also becoming more complicated. Strong accounting supervision, standardize accounting practices, improve the quality of accounting management has become an important part of the establishment of a modern enterprise system.