会计监督是我国《会计法》明文规定的会计的基本职能之一,这种职能包含两方面内容:一称微观监督或内部监督,一称宏观监督或国家监督。但是,从1986年《会计法》颁布实行以来,会计在宏观监督方面,不仅没有显著地强化起来,而且显现弱化的趋势。历年财经纪律大检查,查出的违纪金额有增无减,充分地证明了这一点。引起会计宏观监督弱化有四方面的原因: 1、经济体制改革之后,国家与企业的利益关系出现了一些矛盾,企业利益直接影响到会计人员的切身利益,会计人员在处理国家与企业的利益关系时,必然朝着企业的利益方面倾斜。2、一个单位总的中心地位只有一个,厂长(经理)的中心地位决定了其它管理人员的从属地位。实际工作中,会计人员从任免到晋升和奖惩,无不在乎厂长(经理)一句话。上级主管单位的 Accounting supervision is one of the basic functions of accounting stipulated explicitly in the Accounting Law of our country. This kind of function includes two aspects: one is micro-supervision or internal supervision, the other is macro-control or national supervision. However, since the promulgation and implementation of the Accounting Law in 1986, accounting has not only not significantly strengthened its macroeconomic supervision, but has also shown a tendency of weakening. Over the years financial discipline inspection, detected the increase in the amount of discipline, fully demonstrated this point. There are four reasons that led to the weakening of the macro-control of accounting: 1) After the reform of the economic system, some contradictions exist between the interest relations of the state and the enterprises; the interests of the enterprises directly affect the vital interests of accountants; and the accounting staff handle the interest relations between the state and the enterprises When it is bound to tilt toward the interests of enterprises. 2, the total central position of a unit only one, director (manager) of the central position determines the subordinate status of other managers. In actual work, the accounting staff from appointments and dismissal to promotion and rewards and punishments, regardless of factory director (manager) a word. Supervisor