工作研究 会计监督作为会计的重要职责,已在《会计法》中以法律形式得到确认与肯定。千百万会计人员为履行这一职责,作出了极大努力,不少人还为之付出了沉重代价。然而,违反财经纪律的现象仍普遍存在。究其原因,若完全归咎于会计人员监督失职是欠公正的。笔者认为,会计监督不力的症结所在,主要有如下四个方面: Work research Accounting supervision as an important responsibility of accounting, has been recognized and affirmed in the “Accounting Law” in the form of law. Thousands of accountants have made great efforts to fulfill this responsibility, and many people have paid a heavy price for it. However, violations of financial discipline continue to prevail. The reason, if entirely attributed to the accounting staff oversight oversight is not fair. The author believes that the crux of the weak accounting supervision lies mainly in the following four aspects: