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会计监督是事业单位内部会计控制制度的重要组成部分,其对规范事业单位财务核算工作,保证事业单位资产保值增值,避免事业单位领导、员工利用职务便利贪污舞弊行为发挥着巨大的作用。本文通过对会计监督概念及开展会计监督意义进行阐述的基础上,提出加强事业单位会计监督职能的若干措施。
Accounting supervision is an important part of internal accounting control system of public institutions. It plays an important role in standardizing the financial accounting of public institutions, ensuring the value of the assets of the public institutions, avoiding the leaders of public institutions, and using their positions to facilitate corruption and fraud. Based on the concept of accounting supervision and the significance of carrying out accounting supervision, this paper puts forward some measures to strengthen the accounting supervision function of institutions.