The accounting control is one of accountant's basic responsibilities, is our country economy surveillance system's important New "Fiscal law" has constructed a set complete accountant who by the unit interior surveillance, the social surveillance and the national surveillance is composed the system, has consummated accounting control's content, from three aspects proposed that to accounting control's request, this system's statement regarding standard accountant the behavior, will maintain the socialist market economy order the important guarantee At the same time, as a result of the market economy development's complexity, in the accountancy breaks the law the behavior to look up the recidivist repeatedly, the present accounting control system faced with the serious challenge, perfect and consummates the accounting control system unceasingly, to improves the accounting control quality and the maintenance social economy order has the very vital practical this article embarks from the Trinity accounting control system, points out under the market economy condition, accounting control's implication, at present in the unit interior surveillance, the society supervise, in the national surveillance to have some insufficiencies and malpractice's present situation, and aims at the question which exists, puts forward some proposals and the consummation means Enables the accounting control by the time to play its proper role fully under the market economy key word: Accountant accounting control socialist market economy 、、、??、?????、??