会计监督是会计的基本职能之一,也是我国社会主义经济监督体系的重要组成部分,轻则影响企业财务工作,重则影响国家经济的健康发展。鉴于会计监督的重要性,本文基于大量文献资料扼要分析了当前国有企业会计监督机制中存在的问题,并提出了切实可行的改善措施,以保证企业会计工作质量。 Accounting supervision is one of the basic functions of accounting. It is also an important part of the socialist economic supervision system in our country, ranging from affecting the financial work of an enterprise, while seriously affecting the healthy development of the national economy. In view of the importance of accounting supervision, based on a large amount of literature, this paper briefly analyzes the existing problems in the accounting supervision mechanism of state-owned enterprises and puts forward feasible measures to improve the quality of accounting work.