新形势下会计监督弱化的原因及对策

On Causes of the Weakness in Accounting and Countermeasures in the New Situation

会计监督是整顿会计工作秩序,保证会计信息质量,提高经济效益的重要手段。近年来,我国企业会计监督有逐步弱化的表现:会计信息失真,会计工作秩序混乱等,正确认识这些问题并找出问题存在的原因,是解决问题的关键。

Accounting supervision is an important means to straighten out the sequence of accounting work,to ensure the quality of accounting information and to improve economic efficiency.In recent years,accounting supervision has been weakening gradually in Chinese enterprises,such as： the distortion of accounting information and disorder of accounting work.It is the key of resolving the problems to correctly understand them and find out the causes.