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会计监督是保证会计工作有序运行的必要手段也是不断提高会计信息质量的必要保证。本文阐述了会计监督的内涵和我国会计存在的主要问题,提出了加强和完善会计监督体系的对策,这对提高会计工作质量和维护社会经济秩序,有着非常重要的意义。
Accounting supervision is the necessary means to ensure the orderly operation of accounting work and the necessary guarantee to continuously improve the quality of accounting information. This article expounds the connotation of accounting supervision and the main problems that exist in accounting in our country. It puts forward some countermeasures to strengthen and perfect the accounting supervision system, which is of great significance to improving the quality of accounting work and maintaining social and economic order.