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一、发挥会计职能,必须充分认识加强会计监督的重要性和必要性 发展社会主义市场经济,要求各单位的经济活动必须在法律、法规、制度规定的范围内进行。会计人员作为财政经济法律、法规的执行者,在参与本单位经营和业务管理、维护投资者经济利益的同时,承担着保证单位经济活动,认真执行法律、法规、规章的重要责任,因此,在社会主义市场经济条件下,加强财务管理,维护投资者经济利益的同时承担着保证单位经济活动,认真执行法律、法规、规章的重要责任。因此,在社会主义经济条件下,加强财务管理,就必须加强会计监督。
First, to play an accounting function, we must fully understand the importance and necessity of strengthening accounting supervision To develop the socialist market economy requires that the economic activities of all units must be conducted within the scope of the laws, regulations and systems. As an executor of financial and economic laws and regulations, accountants, while participating in the operation and business management of their own units and safeguarding the economic interests of investors, undertake the important responsibility of ensuring the economic activities of their units and conscientiously implementing laws, regulations and rules. Therefore, Under the conditions of a socialist market economy, it is important to strengthen financial management and safeguard the economic interests of investors while undertaking the economic activities of units and conscientiously implementing laws, regulations and rules. Therefore, under the socialist economic conditions, to strengthen financial management, we must strengthen accounting supervision.