会计工作是整个经济管理工作的基本环节,经济越发展,会计监督越要加强。这种监督职能的强化,不仅是社会主义市场经济健康发展的需要,也是当前反腐倡廉的重要措施。 在改革开放和建立社会主义市场经济体制的过程中,经济犯罪问题突出,经济活动中违反财经纪律现象比较普遍。不可否认,这其中有些地方、有些单位会计工 Accounting work is the basic part of the entire economic management work. With the development of economy, the accounting supervision should be strengthened. The enhancement of this supervisory function is not only the need for the healthy development of the socialist market economy, but also an important measure for fighting corruption and building a clean government. In the process of reform and opening up and the establishment of a socialist market economic system, the issue of economic crimes is prominent and the violation of financial and economic discipline in economic activities is more prevalent. It is undeniable that some of these places, some units of accounting workers