会计监督是为保证会计信息质量、防范会计信息失真而对会计信息进行的各种监督。会计监督被看作是会计信息质量的保证体系。会计监督不力是导致会计信息失真的直接因素,会计监督问题对于完善公司治理结构有着重要意义,对于改制的国有企业更有特殊的强调意义。 Accounting supervision is to ensure the quality of accounting information, accounting information to prevent distortion and accounting information for a variety of supervision. Accounting supervision is regarded as the assurance system of accounting information quality. The weak accounting supervision is the direct factor leading to the distortion of accounting information. The problem of accounting supervision is of great significance to perfecting the corporate governance structure and has special emphasis on the restructuring of state-owned enterprises.