会计秩序是否规范,财政监督起着重要的作用,如何利用财政监督的职能来规范会计秩序,是市场经济不断发展的基本前提。本文首先介绍了财政监督职能的内容,接着从财政监督职能的三个方面对如何规范会计秩序作了详细的阐述,即:会计信息、会计诚信、注册会计师鉴证作用。 Whether the accounting order is standard and financial supervision play an important role and how to regulate the accounting order by using the function of financial supervision is the basic premise of the continuous development of the market economy. This article first introduces the content of the financial supervision function, then elaborates how to standardize the accounting order from three aspects of the financial supervision function, namely: accounting information, accounting integrity, CPA forensic role.