建立现代企业制度,是我国公司改革的方向,公司制企业又是现代企业制度最有效的形式之一,而公司法人治理是公司制企业的核心。本文对我国企业会计监督的现状进行分析,指出其中存在的问题并提出相应的解决措施,以期为我国企业会计监督的完善提供经验借鉴。 The establishment of a modern enterprise system is the direction of corporate reform in our country. The corporation system is one of the most effective forms of modern enterprise system. Corporate governance is the core of a corporation system. This article analyzes the status quo of China’s enterprise accounting supervision, points out the existing problems and puts forward the corresponding solutions, with a view to providing experience for the improvement of China’s accounting supervision.