现代企业制度的建立,必然要求确立与其相适应的会计思想和方法体系;另一方面,会计理论自身的发展也会促进新型企业制度的建立和完善。而会计监督是会计的基本职能之一,是我国经济监督体系的重要组成部分。为了规范会计行为,提高会计信息质量,加强会计监督已成为现代企业制度中一项重要内容。 The establishment of the modern enterprise system will inevitably require the establishment of a system of accounting ideas and methods that are compatible with it. On the other hand, the development of accounting theory itself will also promote the establishment and improvement of the new enterprise system. Accounting supervision is one of the basic functions of accounting and is an important part of China’s economic supervision system. In order to regulate accounting behavior and improve the quality of accounting information, strengthening accounting supervision has become an important part of the modern enterprise system.