随着社会主义市场经济体制的发展和现代企业制度的不断完善，会计监督的作用愈显重要，并且已成为经济监督体系的核心，因此，要使企业在激烈的竞争中立于不败之地，就必须建立健全会计监督机制。研究现代企业会计监督机制就要分析会计的内涵，了解它的结算方式和相互制约... With the development of the socialist market economic system and the continuous improvement of the modern enterprise system, the role of accounting supervision becomes more and more important and has become the core of the economic supervision system. Therefore, in order to enable enterprises to remain invincible in the fierce competition, We must establish and improve the accounting supervision mechanism. Research on modern enterprise accounting supervision mechanism must analyze the connotation of accounting, understand its settlement and mutual restraint ...