1 在新形势下,必须强化会计监督 “对生产过程的控制和观念的总结”是马克思对会计具有核算和监督两大基本职能的精辟论述,它说明了会计监督职能的存在是不以人们的意志为转移的,是由会计的本质属性所决定的,具有永久的生命力。 而在当今市场经济形势下,由于多方面的原因,使会计工作出现很多问题,不以计核算假帐真做,真帐假做,造成社会经济犯罪不 Under the new situation, it is necessary to strengthen the supervision of accounting. The “summary of the control and concept of the production process” is a brilliant exposition of Marx’s two basic functions of accountancy and supervision. It shows that the existence of an accounting supervision function is not based on people’s Will is transferred, is determined by the nature of accounting attributes, with a permanent vitality. In today’s market economy, due to many reasons, many problems have occurred in accounting work, do not count the real accounting fraud, true accounting fraud, resulting in socio-economic crime is not