A Discussion on Accounting Supervision and Auditing Supervision in Enterprises

In view of the current trend of accounting supervi-sion weakening and the contradiction between accounting supervision and auditing supervision in enterprises,their relationship is studied and the causes of accounting su-pervision weakening and the contradictions between them are analyzed based on comparison of the contents,func-tions and characteristics of the two kinds of supervision.Several methods are presented to properly deal with their relationship and strengthen accounting and auditing super-vision.