从当前开展的财经纪律大检查中现的问题来看,作为会计的基本职能的监督作用并没有很好地得到发挥。那些违反财经纪律的单位,滥发实物、奖金、加班费和各种津贴,任意扩大开支标准,私设小钱柜,化大公为小公,请客送礼、吃喝招待等等不正之风,无一不是通过逃避会计监督和会计失去监督这两种途径进行的。会计失去监督或会计不能监督的原因何在呢?我认为有如下几个主要原因:一、对会计的作用认识不清,不了解社会主义条件下会计作甩的重要性。在某些单位的领导人眼 Judging from the current problems in the large-scale inspection of financial discipline, the supervisory role as the basic function of accounting has not been well demonstrated. Those who violate the financial and discipline disciplines, indiscriminately sending money in kind, bonuses, overtime and various allowances, arbitrarily broaden the spending standards, private small drawers, Grand Duke for the Kung Fu, hospitality gifts, entertainment and so unhealthy, all is By evading accounting supervision and accounting loss of supervision of these two ways. What are the reasons why accounting is out of control or accounting can not be supervised? I think there are several main reasons for this: First, the role of accounting is unclear and the importance of accounting under socialism is not understood. In some units the eyes of leaders