会计监督职能的再思考

监督和核算是会计两大基本职能，核算是监督的前提，监督是核算的保证。长期以来，人们更注重于会计的核算职能，使会计监督职能弱化。本文论述了发挥会计监督职能的必要性及其弱化的原因，提出强化会计监督职能的措施，保证会计监督职能的有效发挥，使之更好地为社会主义市场经济建设服务。

How to Effective Play the Functions of Accounting Supervision

Supervision and assessment are two basis functions,assessment is premise of supervision, supervision is guarantee of assessment,however its assessment function has been even emphasized in the long-term to weaken supervisive function,this paper discusses the necessity of giving play to supervsive funcion, analyses the reasons of weaking supervision function, makes a suggestion on strengthen supervisive function to ensure effective to bring into play the functions.