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会计监督是会计的基本职能之一,也是财务监督系统中的一个重要组成部分。本文主要对会计监督的本质作用进行阐述,进而对会计监督在实践中普遍存在的问题进行剖析,并提出了行之有效的对策,旨在推动企业加强会计监督,促进企业遵守国家有关财经法规,进一步规范企业的经营管理,提高企业的经济效益。
Accounting supervision is one of the basic functions of accounting, but also an important part of financial supervision system. This article mainly elaborates the essential role of accounting supervision, and then analyzes the problems existing in practice in accounting supervision, and puts forward effective measures to promote enterprises to strengthen accounting supervision and promote enterprises to comply with relevant state financial and economic laws and regulations, Further regulate the business management, improve the economic efficiency of enterprises.