我国经济体制改革的目标是建立和发展社会主义市场经济 ,为使社会主义市场经济能够健康有序发展 ,必须强化会计监督。这是由社会主义市场经济的本质特征和会计监督的特殊作用决定的。（一）保证各单位的经济活动在法律、法规规定的范围内进行。合法的经济活动是产生经济效益的 The goal of China’s economic restructuring is to establish and develop a socialist market economy. To ensure a healthy and orderly development of the socialist market economy, we must strengthen accounting supervision. This is determined by the essential features of the socialist market economy and the special role of accounting supervision. (1) To ensure that the economic activities of all units are conducted within the limits prescribed by laws and regulations. Legal economic activity is economic