强化对承包运输企业的会计监督,是实现治理经济环境,整顿经济秩序,全面深化改革这一中心任务的重要环节。然而,近年来,随着企业改革的不断深入,一些同志对会计监督职能、特征、社会责任以及在企业承包的情况下怎样进行会计监督等存在一些模糊认识。为此,在下一轮承包经营开始之 Strengthening the accounting supervision over contracted transport enterprises is an important part of realizing the central task of governing the economic environment, rectifying the economic order and deepening the reform in an all-round way. However, in recent years, with the continuous deepening of enterprise reform, some comrades have some vague understanding of the functions and characteristics of accounting supervision, social responsibility and how to supervise accounting under the circumstance of enterprises contracting. To this end, the beginning of the next round of contracting operations