随着市场经济的建立和发展,我国加入WTO后,使得经济活动更加日趋复杂,企业的生存面临更加严竣的挑战,同时也面临不可错过的发展机遇,从而赋予了会计监督更为重要的使命。在我国加入WTO的有利形势下,会计监督的内涵也正在发生着变革,较之原来意义上的会计监督变得更有广度和深度 With the establishment and development of market economy, after China’s accession to the WTO, economic activities have become more and more complicated. The existence of enterprises is facing more severe challenges while facing the development opportunities that must not be missed, giving the accounting supervision a more important mission . Under the favorable situation of China’s accession to the WTO, the connotation of accounting supervision is also undergoing changes. Compared with the original accounting supervision, it has become more extensive and deeper