浅谈会计监督中的问题及对策

会计监督对保证会计记录的可靠性和会计信息的真实性，保证单位资产的安全与完整，保证单位各项经济活动的有效性，保证单位经营目标的实现，提高经营管理效率，防止舞弊，控制风险具有不可替代的重要作用。本文试图对当前会计监督中存在的问题进行分析，并结合实际提出加强会计监督的对策。

A Brief Discussion on the Problem and its Strategy in Accounting Supervision

Accounting Supervision can keep the accounting record reliable and the accounting information authentic. It can ensure the safety and integration of the capital, and make the economic activity in an enterprise efficient, thus improve the management and enable the enterprise to achieve the final goal. What's more, it can prevent irregularities and control the risk. This article analyses the problems in accounting supervision, and tries to find out strategies to strengthen the accounting supervision with respect to practice.