现行的会计基础工作考核与评价制度与会计监督是完全分离的两个工作,会计的考核与评价主要是会计人员学习与成长方面的考核与评价,没有系统的会计监督与会计考核评价相结合的会计信息化条件下的会计监督考核与评价体系。现行的会计监督体系和会计考核体系不能在各个层面上反应会计基础工作的实际情况,不能反应信息化条件下的会计基础工作的每个环节,只是传统手工会计下的会计监督和会计考核与评价指标。只有在信息化条件下对会计基础工作的监督考 The current assessment and evaluation of accounting basis work and accounting supervision are two separate tasks. The assessment and evaluation of accounting are mainly the assessment and evaluation of accounting personnel in the study and growth. There is no systematic combination of accounting supervision and accounting assessment Accounting Supervision, Assessment and Evaluation System under the Condition of Accounting Informationization. The current accounting supervision system and accounting evaluation system can not reflect the actual situation of basic accounting work at all levels and can not reflect every aspect of basic accounting work under the condition of informationization but only the accounting supervision and accounting assessment and evaluation under the traditional manual accounting index. Only in the information technology under the supervision of the basic accounting exam