依法监管 强化会计监督

Controlling Legally Strengthening Financial Supervision

会计监督是会计工作的基本职能之一 ,近年来 ,随着经济体制改革的不断深化和市场经济的快速发展 ,会计的监督职能被日益弱化 ,以至造成会计信息危机问题 .为此 ,笔者认为只有通过加强会计人员的职业道德建设 ,不断提高会计人员的素质 ,增强法制观念 ,健全和完善相适应的会计体系 ,加强执法力度 ,才能真正做好会计监督工作 .

The financial supervision is one of the basic functions of accountancy. In recent years, with continuous deepenning of the transformation and development of market economy, the function of accountancy have been weakened gradually, so that the accunting information crisis, therefore the author thinks that only through the strengthening of professional morality of accountants and improvement of the diathesis of accountants, eventually the constrction of the suitable accounting system, the financial supervission can be done well.