笔者认为,在目前的情况下,应当肯定和强化会计监督。首先,在经济体制过渡时期,企业外部的宏观监控体系还不够完善,不强化会计监督,必然带来社会经济秩序的混乱。这一点已为事实所证明。其次,会计监督有其独特的优点,并不能为其它监督职能所替代。企业外部的各项监督职能都是一种“滞后型”、定期型的监督,只能起到“马后炮”的作用,而会计监督则既有事后监督,也有事前监督和事中监督,具有及时性、经常性、连续性的优点,不仅可以防患于未然,还可以起到“当头炮”的作用,它能及时地揭露和纠正错弊和不法行为。第三,在实行厂长、经理负责制的条件下,会计监督仍然是可以实施并有效地发挥作用。不少同志把厂长负费制与会计监督对立起来,其实这是一种误解,它们是一种辩证统一的关系,并非水火不相容。正如我们在强调厂长负责的同时实行党委监督一样,实行厂长负责与强化会计监督并不矛盾,当然有时会 In my opinion, under the current circumstances, we should affirm and strengthen accounting supervision. First of all, in the transitional period of the economic system, the macro-control system outside the enterprise is not yet perfect. Failure to strengthen accounting supervision will inevitably lead to chaos in the social and economic order. This is evidenced by the fact. Second, accounting supervision has its unique merits and can not be replaced by other oversight functions. The various supervisory functions outside the enterprise are a kind of “lag-type” and regular-type supervision, which can only play a role of “aftermath.” The accounting supervisor, on the other hand, has both ex-post supervision, prior supervision and oversight. The advantages of sex, regularity and continuity can not only prevent accidents but also play a leading role in preventing and correcting wrongs and wrongs in a timely manner. Third, accounting supervision can still be implemented effectively and effectively under the conditions of the director-manager and the manager-responsibility system. In fact, this is a misunderstanding. Many comrades have opposed the director’s fee system and accounting supervision. They are a dialectical and unifying relationship and are not incompatible. Just as we emphasize that the director is in charge of implementing party committee supervision at the same time, it is not contradictory to implement the director’s responsibility and strengthen the accounting supervision. Of course, sometimes