以产权清晰、权责明确、政企分开、管理科学为特征的现代企业制度，需要会计监督。因此要建立健全企业内部会计监督，确保会计信息真实准确。加强对企业各类资产的监督管理，控制资产损失。加强对企业成本费用的监督管理，确保成本费用开支的合理、规范。加强对企业利润分配的监督管理，维护所有者权益。同时也要通过社会审计监督和政府监督，来加强企业外部会计监督，维护会计法规的严肃性。

Take the property right clear, the power and responsibility is clear about, separating government administration from enterprise management, the management science as the characteristic modern enterprise system, needs accountant to supervise. Therefore must establish perfect enterprise interior accountant to supervise, really guarantees the accounting information accurate. Strengthens to the enterprise each kind of property management by supervision, the control property loss. Strengthens to the enterprise cost expense management by supervision, guarantees the cost expense expenditure reasonably, the standard. Strengthens to the enterprise appropriation of profit management by supervision, maintains the ownership interest. Simultaneously also must supervises through the social audit surveillance and the government, strengthens enterprise exterior accountant to supervise, maintains accountant the laws and regulations the solemnity.

谢谢。。。。。。。。。。。。。。。。。。。。。。。。。。。