随着我国社会主义市场经济的建立和发展，使得企业经济活动日趋复杂，而在法制建设还不够充分健全的情况下，不断强化会计监督的职能作用，就显得极为重要。会计监督作用，在《会计法》里有明确规定：要求会计机构、会计人员对不真实、不合法、不完整的原始凭证予以退还、... With the establishment and development of the socialist market economy in our country, the economic activities of enterprises have become more and more complex. However, it is extremely important to constantly strengthen the functional role of accounting supervision under the condition that the legal system is not yet fully adequate. The role of accounting supervision, in the “Accounting Law” clearly stipulates: require accounting institutions, accounting staff to untrue, illegal, incomplete original voucher to be returned, ...