一、会计监督严重削弱 近几年我国经济工作中的失控现象与会计监督质量不高关系密切。会计监督是会计的基本职能,又是一项深入细致的管理工作,它是以客观经济规律、国家方针政策为依据,运用会计手段,对企业经营状况进行监督。其中心内容有三:一是通过会计监督,检查、监督国家方 First, accounting supervision seriously weakened The out-of-control phenomenon in China’s economic work in recent years is not closely related to the quality of accounting supervision. Accounting supervision is the basic function of accounting, but also a thorough and meticulous management, it is based on objective economic laws, national principles and policies as the basis, the use of accounting instruments to monitor the business conditions. There are three main contents: First, through the accounting supervision, inspection, supervision of the state party