现代会计监督弱化的原因及对策

Causes and Countermeasure of Weakness on Modern Accounting Supervision

分析了现代会计监督呈弱化态势的原因，即对会计监督理论认识不统一、会计监督体制不完善以及会计人员素质偏低．针对这些原因提出了解决问题的具体对策．

This paper analyses the causes of weakness on accounting supervision:congnition about accounting theory is incoordinate, the system of accounting supervision is inexcellent,accountants innate quality is low. And according to these causes, it concludes the countermeasure about it.