在新经济形势下,作为会计重要职责之一的会计监督对于我国经济健康有序发展具有不容忽视的重要作用,但随着市场经济的发展,也逐渐暴露出一些弊端。本文首先分析了导致当前会计监督不力的原因,之后对新经济形势下进一步加强会计监督提出几点建议。 Under the new economic situation, accounting supervision, one of the important responsibilities of accounting, plays an important role that can not be ignored in the healthy and orderly development of our economy. However, with the development of the market economy, some drawbacks are gradually exposed. This article first analyzes the reasons that lead to the current poor accounting supervision, and then puts forward some suggestions on how to further strengthen the accounting supervision under the new economic situation.