关于强化会计监督的思考

About strengthens accountant to supervise ponders

会计监督是现代企业制度的重要组成部分，是企业适应市场经济发展的客观需要。目前会计信息出现很多失真的情况，会计监督存在着一系列的问题，加强和完善会计监督职能势在必行。会计监督是会计的基本职能之一，是我国经济监督体系的重要组成部分。随着现代企业制度的逐步完善市场经济的进一步发展，会计涉及的范围不断扩大，业务处理也日趋复杂，投资者、债权人和社会公众等对会计信息披露要求越来越高。为了规范会计行为，提高会计信息质量，加强会计监督己成为建立现代企业制度申一项重要内容。

Accountant supervises is the modern enterprise system important constituent, is the enterprise meets the market economy development objective need. At present the accounting information appears very many distorted the situation,accountant supervises has a series of problems, strengthens and consummates accountant to supervise the function imperative. Accountant supervises is one of accountant＇s basic functions, is our country economy surveillance system important constituent. Along with the modern enterprise system gradually consummation market economy further development, the seope which accountant involves expands unceasingly, the handling of traffic day by clay is also complex, the investor, the creditor and the social public and so on is more and more high to the accounting information disclosure request. For standard accountant the behavior, improves the accounting information quality, strengthens accountant to supervise oneself to become in the establishment modem enterprise system an important content.