在全球经济一体化总趋势的今天,建立健全和不断完善多层次会计监督体系,对提高会计工作质量和维护社会经济秩序,有着非常重要的现实意义。客观地说,目前我国大多数国有企事业单位的核算工作是健全的,单位会计工作普遍受到重视,会计核算质量也有所提高。但是,目前会计信息失真现象屡禁不止,究其原因既有单位领导命令使然,也有单位会计迫于种种压力不得已而为之,这种以牺牲社会公众利益为代价换取个人利益或小集体利益,显然有悖于会计职业道德,而少数会计人员帮领导造假账,编假报表,以讨得领导的信任和欢心,不能不说是职业道德的沦丧。另外,单位内部会计监督困难重重。虽然《会计法》对会计人员委以 At the moment of the general trend of global economic integration, it is of great practical significance to establish, improve and continuously improve the multi-level accounting supervision system in order to improve the quality of accounting work and maintain the social and economic order. Objectively speaking, at present, the accounting work of most state-owned enterprises and institutions in our country is sound. Unit accounting work is generally valued and the accounting quality also improved. However, the current phenomenon of accounting information distortion despite repeated prohibitions, the reason for both the unit leadership orders, there are units under pressure due to all kinds of pressure for the public, which at the expense of the interests of the public interest in exchange for personal or small collective interests, apparently Contrary to accounting professional ethics, and a small number of accounting staff to help lead the false accounts, false statements, to get the trust and dedication of the leadership, can not but say that the loss of professional ethics. In addition, the internal accounting supervision unit difficult. Although the “Accounting Law” entrusted to accountants