The supervision of accounting over the economic activities of enterprises is not an important reason for the massive loss of state-owned capital in recent years. Mainly reflected in: enterprise accounting can't participate in the decision-making of production projects, the introduction of equipment and other activities, or can't provide correct relevant information for them; therefore, enterprise accounting can't participate in or can't participate in the formulation of enterprise contract, do not carry out effective evaluation of assets, so that the price of contract index is too low, some even don't want to offset the depreciation of equipment.