当前,尽管财务物价大检查连年不断,但违法乱纪现象仍较严重。我认为,会计监督流于形式是主要原因。而认真学习,严格执行《会计基础工作规范化》,是保障经济有序运行的有效措施。 会计监督对象是社会主义再生产过程中的资金运动,它贯穿于经营活动过程的始终,一切经济运作都离不开财务行为,对单位经济活动的合法性、合理性和有效性 At present, despite the continuous examination of the financial price, the law-breaking situation is still grave. In my opinion, accounting supervision is the main reason. Studying it conscientiously and strictly implementing the “Standardization of Accounting Basic Work” are effective measures to ensure the orderly operation of the economy. The object of accounting supervision is the capital movement in the process of socialist reproduction. It runs through the process of business activities. All economic operations are inseparable from the financial activities, and the legitimacy, rationality and effectiveness of the economic activities of the units