随着改革开放的不断深入和市场经济的进一步发展,会计工作已发生了很大变化,会计工作的内容和业务处理日趋复杂,但在建立社会主义市场经济体制的实践中,会计监督弱化现象明显。建立和健全会计监督体系,完善和强化会计监督职能已成为维护社会主义市场经济秩序,深化会计制度改革的一项重要内容。 With the continuous deepening of reform and opening up and the further development of the market economy, accounting work has undergone tremendous changes. The content of accounting work and business handling have become more and more complicated. However, in the practice of establishing a socialist market economic system, the phenomenon of weakening accounting supervision is obvious . Establishing and perfecting the accounting supervision system and perfecting and strengthening the accounting supervision function have become an important part of maintaining the order of the socialist market economy and deepening the reform of the accounting system.