求翻译：摘要：加强会计监督既是履行会计职能,保障企业经营和业务发展正常有序进行的重要举措,也是防范经营风险,规范各项管理行为的关键环节.充分发挥会计监督职能,对企业各项业务活动规范管理,发挥着重要的监督制约作用.要加强和完善会计监督职能,必须从正确认识会计监督的重要地位,加强法制体系建设,明确会计责任主体,加强外部监督,培养高素质的会计人员,建立对会计违法行为的约束机制等几个方面着手.是什么意思？

Abstract: strengthen accounting oversight is to perform accounting functions, business and business to protect the normal and orderly development of an important measure for preventing operational risks, regulate key aspects of the management practices of giving full play to the accounting oversight

正在翻译，请等待...

Abstract: Strengthens accountant to supervise not only is fulfills the function of accounting, the important action which the safeguard enterprise management and the service development normal order carries on, also is guards against the management risk, the standard each administrative action key l

Summary: strengthened accounting supervision is fulfil accounting functions, protection enterprise operating and business development normal ordered for of important initiatives, is prevention operating risk, specification the management behavior of key links. full played accounting supervision func