会计是财政经济工作的重要基础。加强会计监督。规范企业会计行为,提高会计师事务所执业质量,保证会计信息的真实性和完整性,是财政部门参与经济管理、履行市场监管职责的重要途径。结合近些年山东省会计监督工作实践,本文就“新时期如何发挥会计监督职能作用”这个主题,进行了一些探讨,以期对今后会计监督工作的深 Accounting is an important foundation for financial and economic work. Strengthen accounting supervision. To standardize the accounting behavior of enterprises, to improve the practicing quality of accounting firms and to ensure the authenticity and completeness of accounting information is an important way for financial departments to participate in economic management and fulfill their duties of market supervision. In combination with the practice of accounting supervision in Shandong Province in recent years, this paper makes some discussions on the theme of “how to play the role of accounting supervision function in the new period”, with a view to deepening the future accounting supervision