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《财会通讯》１９９８年第１０期刊出巴前明同志《谈现代企业制度下的会计监督》一文。笔者对该文提出的“会计监督不是一种外部约束力量，无法胜任‘内部人控制’的控制”的观点有不同看法，提出来与之商榷。 一、会计监督是不是“一种外部约束力量”？我的回答是：会计监督是
“Finance and Accounting Newsletter” 1998 the tenth period published a commentary by BBA ago about the accounting supervision under the modern enterprise system. The author of this article put forward the “accounting supervision is not an external binding force, can not be competent” insider control “point of view has different views put forward to discuss. First, accounting supervision is not ”an external binding force"? My answer is: accounting supervision is