一、会计监督的真正涵义职能是事物固有的功能,会计职能是会计本身的功能,而非会计身外之物。监督的本义是外力对某一事物的制约或约束。严格意义上是不存在“自我监督”的,因为“自我监督”即为“自觉自律”,属于道德范畴。基于这一认识,我们认为内在的会计监督是不存在的,只 First, the true meaning of accounting supervision Function is the inherent function of things, accounting functions is the function of accounting, rather than accounting things. The original meaning of supervision is that external forces restrict or bind something. Strictly speaking, there is no “self-supervision” because “self-supervision” means “self-discipline” and belongs to the category of morality. Based on this understanding, we think that the internal accounting supervision does not exist, only