《会计法》的颁布、实施,标志着我国会计工作走上了法治轨道。但是,由于新旧体制正处于交替转换时期,新的经济秩序尚未建立,加上法制不健全,在会计工作中难免会发生各种各样的纠纷,如会计人员被无理撤换,在执法过程中遭到刁难、打击报复等等。当前,在治理经济环境,整顿经济秩序的新形势下,会计监督显得尤为重要。如何有效地发挥会计监督作用呢?作为保证措施,根本的一 The promulgation and implementation of “Accounting Law” signify that our accounting work has embarked on the track of law. However, since the old and the new system are in an era of changeover and the new economic order has not yet been established, and the legal system is not perfect, various disputes will inevitably occur in the accounting work. For instance, accounting personnel are unreasonably removed and their law enforcement To make things difficult, fight retaliation and so on. At present, under the new situation of governing the economic environment and rectifying the economic order, accounting supervision is particularly important. How to effectively play the role of accounting supervision? As a guarantee measure, the fundamental one