论会计监督

On the Supervision of Accounting

会计监督作为各种经济监督中最直接、最重要的手段之一，在各项经济活动中处于重要地位，也应发挥重要作用，然而，以目前多数行政机关、事业单位和企业的会计监督现状看，会计监督显得十分滞后和乏力，本文拟对这种状况产生的原因作些分析，并就如何加强会计监督。

The supervision of accounting ,one ofthe most direct and important means in a variety of economic supervision ,shouldhave played an important part because ofitsfocal statusin all economic activies . At present ,however ,the current status ofthe supervi sion of accounting is rather stagnan and ineffective in most of administrative organizations ,institutions and enterprises , This paper at tempts to analyse the cause forthe occurence and search for an effective way to enhance accounting supervision ,thus giving the oppor tunitives for its effective role .