在社会主义市场经济条件下,会计监督的内涵和外延都发生了变化,地勘单位将接受国家财政拨款的日益减少和市场竞争愈演愈烈两大挑战,作为地勘基层单位如何做好当家理财、提高单位经济效益显得尤为重要。针对新时期会计监督现状,本文尝试性的提出一些监督方法。 Under the conditions of socialist market economy, the connotation and denotation of accounting supervision have changed. Geological and geological exploration units will accept the two major challenges of declining national financial allocations and increasingly fierce market competition. As a grass-roots level unit, how to do a good job in managing wealth and raising Unit economic efficiency is particularly important. In view of the status quo of accounting supervision in the new period, this article tries to put forward some supervision methods.