目前,对企业会计的监管效果是:政府监管分散,社会监管乏力,内部监管薄弱,由此产生了许多会计造假现象。企业会计监管乏力,既有企业外部的原因,也有企业内部的原因。因此,如何加强会计监管,杜绝会计造假已成为会计业界的主要任务之一。 At present, the supervisory effects on corporate accounting are: decentralized government regulation, weak social supervision and weak internal regulation, resulting in many accounting frauds. Corporate accounting supervision weak, both outside the company’s reasons, but also internal reasons. Therefore, how to strengthen accounting supervision and eliminate accounting fraud has become one of the major tasks of the accounting profession.