加强国有企业财务会计监督

Supervision of Financial Accounting of the State-owned Enterprises Urgently Needs Strengthening

财务会计工作贯穿于经济工作的始终，服务于社会主义市场经济发展的全过程。在国有企业深化改革和发展的关键时期，加强企业财务与会计监管工作具有十分重要的意义。作者在分析目前我国国有企业财务会计监管体系的基础上，理论与实践相结合，探索了在新形势下加强企业财务与会计监督的切实可行的办法。

The financial accounting runs through economic work and servers the wholeprocess of socialist market economy. During the critical period of state-owned enterprises further reform and development, it is significant to strengthen the supervision of enterprises financial accounting. Based on a thorough analysis about the state-ownedenterprises current supervision system of finance and accounting,the author combines theory with practice to explore a feasible way of strengthening the supervision of financial accounting in the new situation.