Accounting supervision is one of basic accounting functions and carried out in accordance with laws and regulations , but , because there are the following causes like enterprise accounting management system , internal control , personnel quality , etc . , it presents a weakening trend 摘要会计监督是会计基本职能之一，是依法而行、依理而行的，但由于企业会计管理体制、内部控制、人员素质等各方面的原因，会计监督存在弱化现象。
Article xxxviii the foundation shall employ the national unified system of accounting , keep accounts in accordance with the law , establish a full and effective internal system for accounting supervision , and ensure that the accounting information is lawful , authentic , accurate and complete 第三十八条本基金会应当执行国家统一的会计制度，依法进行会计核算、建立健全内部会计监督制度，保证会计资料合法、真实、准确、完整。
According to above analysis , the model of enterprise accounting , based on the view of the objective economic environment and the characteristics of enterprise , is established on the basis of the formulation of the systems of accounting management , accounting information and accounting supervision 在此分析的基础上，重点从客观经济环境和企业特点出发，从会计管理制度制定，会计信息系统设置和会计监督机制建立三大方面构建企业会计模式。
In order to resolve the increasingly serious problem of the accounting information distortion in our country , this thesis sets its focus on some other approaches , introducing the game theory into the research on the truth of the accounting information in our country . this thesis emphatically discusses some aspects of the restraining mechanism of accounting , which includes the property right system , governance structure , the accounting supervision system , the accounting rules and so on 为了解决我国日益严重的会计信息失真问题，本文力图在研究方法上另辟蹊径，将博弈论引入到我国会计信息真实性问题的研究当中，着重从会计约束机制的几个方面展开讨论，包括产权制度、公司治理结构、会计监督体系和会计规范等。
