会计监督弱化的成因及遏制对策

Towards Reasons and Countermeasures of Weakening Accounting Supervision

会计监督是会计工作的一项重要职能，是各项经济监督工作的基础。近年来，会计监督职能弱化，致使会计领域工作秩序混乱，严重损害了国家和企业的利益。因此，应从思想认识、运行体制、法律法规、监督手段、职业道德等方面分析说明会计监督弱化的原因，并提出相应的对策和措施。

Abstract: Accounting-supervision is an important function of accounting, and also the base of other supervisions. In the past several years, the function of accounting-supervising became weak so that the domain of accounting was in disorder so far. The benefit of nation and enterprises has been damaged seriously. By analyzing the reasons why the function of accounting-supervision has become weak, this article gives some advices to resolve the problems. It is first to analyse and illustrate the reasons from the aspects of recognization, system, law and regulations, the mothod of supervision and professional ethics, and then to propose relevant measures and countermea-sures.