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在《会计基础工作规范》中,明确提出会计机构以及会计人员均要认真履行《会计法》中所赋予的会计监督职权,在此基础上,还要会计机构和会计人员对所在单位内部的各项经济活动做好监督及控制,且对国家监督与社会监督均提出相应的要求。但结合现阶段的单位内部的会计监督来看,会计监督弱化现象较为严重,主要表现在内控制度不完善、会计信息失真以及存在私设小金库等,严重干扰企事业单位、国家各项经济活动的进行,给国家与人民带来严重危害。因此,加强单位内部的会计监督十分必要。
In the “basic norms of accounting,” clearly stated that accounting agencies and accountants should conscientiously perform the “accounting law” given in the accounting supervision authority, on this basis, but also accounting institutions and accounting personnel within the unit Supervise and control economic activities, and put forward corresponding requirements for both state supervision and social supervision. However, in view of the internal accounting supervision of the unit at the present stage, the weakening of accounting supervision is more serious, which is mainly manifested in the imperfect internal control system, the distortion of accounting information and the existence of small private coffers, which seriously disturb the economic activities of enterprises, Which has brought serious harm to the country and its people. Therefore, it is very necessary to strengthen the accounting supervision in the unit.