随着我国社会主义市场经济体制的建立与逐步完善，会计监督理论体系不完善、与会计监督实践脱节问题初露端倪。无疑，这种状况的存在，为日渐乏力的会计监督起了某种“催化”作用。为此，重新思考会计为什么要监督（会计监督目的）；为谁监督（会计信息使用者）；谁来监督（会 With the establishment and gradual improvement of China’s socialist market economic system, the theoretical system of accounting supervision is not perfect, and the problem of disconnection from the practice of accounting supervision has taken shape. Undoubtedly, the existence of such a situation has played a “catalytic” role in the increasingly weak accounting supervision. To this end, re-think why the accounting supervision (accounting supervision purposes); for whom the supervision (accounting information users); who will supervise (will