会计作为一种经济管理活动。它固有的基本职能就是反映和监督。社会主义市场经济的建立和发展,使经济活动日趋复杂,给会计监督提出更高的要求。如何深刻理解会计监督的意义,进一步发挥会计的监督职能,保证党和国家的财经纪律得以贯彻执行。以达到用最少的劳动物资耗费,取得最大的经济效益。这是摆在我们面前的重要课题。 Accounting as an economic management activity. Its inherent basic function is to reflect and supervise. The establishment and development of the socialist market economy have made economic activities more complicated and put higher demands on accounting supervision. How to profoundly understand the significance of accounting supervision, give full play to the supervision function of accounting and ensure that the financial discipline of the Party and the country can be implemented. In order to achieve the least labor costs, and achieve the greatest economic benefits. This is an important issue before us.