会计监督作为会计工作的一项重要职能 ,在会计理论界及会计实践领域已不是新话题。本文通过对目前会计监督中常见问题的探讨 ,为建立我国现代企业制度下的会计监督格局做些分析。一、会计监督的含义及其主要内容企业会计监督是依照法律和国家财经政策、规章制度 ,对企业会计工 As an important function of accounting work, accounting supervision is not a new topic in the field of accounting theory and accounting practice. Through the discussion of the common problems in the current accounting supervision, this article makes some analysis for establishing the accounting supervision pattern under the modern enterprise system in our country. First, the meaning of accounting supervision and its main content Enterprise accounting supervision is in accordance with laws and national financial policies, rules and regulations, corporate accounting workers