对市场经济体制下我国会计监督机制的思考

A Note on the Accountant Supervision in Our Country Under the Market - dominated Economic System

社会主义市场经济的发展,现代企业制度的完善,会计监督在各种经济活动中的作用越发显得重要,并且已经成为经济监督体系的核心,建立有效的会计监督机制,使其发挥作用,是我国目前经济监督体系必须加以研究和解决的问题。

The Development of the Socialist Market- dominated Economy and the consummation of the modem enterprise system are all relied on the accountant supervision, which has played an essential role and already become the core of the economic surveillance system. To establish effective accountant supervision system in the society and to make it perform its functions are the questions that we have to look into and come to a solution under present economic supervision system. 1. Reconstruct the accountant supervision system according to the proposal that authorities should be divided. 2. Establish the ＂Government - - Chief Accountant - - Accountant＂ progressive management system. 3. Establish the accountant supervision pattems based on the quality as well as quantity analysis system.