在改革开放，我国经济逐渐发达的今天，随着私营企业的日益增多以及一些发展得相当不错的民营企业的涌现，会计监督作为会计的基本职能之一，是我国经济监督体系的重要组成部分。我以柳振制革有限公司这一私营小企业为例展开对会计监督制度的研究，一方面可以巩固自己的专业知识，增加了自己对专业知识和会计工作的认识和了解，另一方面还有利于今后走上会计岗位后，对自己做会计工作起到了自我约束和监督作用。本文首先是介绍了会计监督制度的相关概念，让大家对其形成一个概念。接着列举了国内外实施会计监督制度成功的例子和因为不重视会计监督而导致单位效益亏损的例子。有了以上两方面对比的例子后，再来看柳振制革有限公司这一民营企业的会计监督制度情况，并且对其进行分析，找出其会计监督制度中存在的问题，进而试图找出解决这些问题的建议和意见。将这一小民营企业的会计监督制度存在的问题的分析映射出一些民营企业普遍存在的问题，并提出解决这些问题的建议或思路。

In reform and opening up, China's economy gradually developed today, With the growing number of private enterprises as well as a fairly good development of private enterprises have emerged. Accounting Accounting Oversight as one of the basic functions of China's economic system of supervision of the important components. I Liu Zhengqing the Tannery Ltd. small private enterprises as an example start of the accounting oversight system, While consolidating their professional knowledge to increase their professional knowledge and the accounting knowledge and understanding, the other is also beneficial to the future path of accounting positions, the right to do their own accounting played a self-restraint and the role of supervision. This paper is to introduce a system of accounting concepts, it should form a concept. Then listed the domestic and international supervision of the implementation of the accounting system and examples of successful not because of the accounting oversight and attention to efficiency units loss example. With these two contrasting examples, Liu Zhengqing will look at the Tannery Limited private enterprise accounting system, and its analysis, identify its accounting system problems exist, then tries to find solutions to these problems and advice. To the small private enterprises accounting system exists in the analysis of mapping out some private enterprises common problems and proposed solutions to these problems recommendations or ideas.