新形势—的财会监督职能:一是代表国家利益,利用“会计法”所赋工人的权力,对企业经济活动的合法性进行监督、以保障社会主义财产的安全和完整。二是代表经营者,利用会计所特有的地位和手段,对各级责任单位和职能部门的经济业务活动实行监督,以使他们的生产经营活动符合企业目? The new situation - the financial supervision functions: First, on behalf of national interests, the use of “accounting law” endowed by workers the power to monitor the legitimacy of the economic activities of enterprises in order to protect the safety and integrity of socialist property. Second, on behalf of operators, the use of accounting-specific status and means of responsibility units at all levels and functional departments of the implementation of economic activities overseen, so that their production and business activities in line with business objectives?