一、强化会计监督必须首先解决会计数字虚假问题会计核算不实,会计数字虚假,原因很多,就企业来说,主要来自三个方面:一是经营管理工作混乱,基础工作落后。诸如计量不严、原始记录不准、实物收发存运管理松弛、款项收付手续不全,等等,导致了会计核算不实;二是不正之风,违法乱纪,弄虚作假,干扰正常会计核算;三是会计人员 First, to strengthen accounting supervision must first solve the false accounting figures False accounting, accounting figures false for many reasons, the business, mainly from three aspects: First, the management of work chaos, the basic work behind. Such as lax measurement, the original records are not allowed, the physical sending and receiving loose storage management, payment procedures are not complete, and so on, resulting in accounting fraud; Second, unhealthy tendencies in law and discipline, fraud, interference with normal accounting; Third, accounting staff