会计监督作为经济监督的一部分,贯穿于企业经济活动全过程,不但反映企业发生的各项经济活动,还审查它们是否符合法律、制度、规定和计划,从而全面完整地监督每一项经济活动,它是外部监督的基础。如何更好发挥会计的监督职能,这是对从事会计工作的人员提出的新要求。 Accounting supervision, as part of economic supervision, runs through the whole process of an enterprise’s economic activities. It not only reflects the economic activities that occur in an enterprise, but also examines whether they comply with laws, rules, regulations and plans so as to supervise each economic activity in an all-round and complete manner. It is the basis for external oversight. How to give better play to the supervisory function of accounting is a new requirement for those engaged in accounting work.