随着社会主义市场经济的建立和发展,企事业单位的经济成份趋向多元化,资金来源的渠道形式多样,经济活动日益纷繁复杂。然而会计监督却跟不上时代发展的需要,会计监督的法律基础比较薄弱,政府监督部门的合力没有形成,缺乏权威性、缺少创新和活力。因此,在新形势下,应认真思考当 With the establishment and development of the socialist market economy, the economic components of enterprises and institutions tend to be diversified, the sources of funds come in various forms, and the economic activities are increasingly complicated. However, accounting supervision can not keep up with the needs of the development of the times. The legal foundation of accounting supervision is relatively weak. The cooperation of government supervision departments is not formed, the authority is lacking, and the lack of innovation and vitality. Therefore, in the new situation, we should seriously consider when