单位内部会计监督是通过会计核算进行的,而且贯穿会计核算的全过程。监督的内容是单位经济活动的真实性、合理性、合法性、有效性,而监督的重点是合法性。《会计法》第四章的二十七条规定:“各单位应当建立、健全本单位内部会计监督制度。”笔者认为,在日常的会计核算工作中,可以从以下两个环节入手,做好会计监督。 Unit internal accounting supervision is carried out through accounting, and throughout the entire accounting process. The content of supervision is the authenticity, rationality, legitimacy and effectiveness of the economic activity of the unit, while the supervision focuses on the legitimacy. Article 27 of Chapter IV of the Accounting Law stipulates: “All units shall establish and perfect their own internal accounting supervision system.” "The author believes that in the daily accounting work, we can start from the following two aspects, Good accounting supervision.