关于会计具备不具备监督职能的问题,不必引经据典地去追根寻源,也无需考察和分析监督与控制的名词含义,而应该确认国家有没有赋予会计这种权力,需要不需要会计行使监督职能,因为会计是国家管理机器中的一种工具,从属于国家和企业,这是前提。在资本主义国家,会计是资本家的管理工具,它无法对资本家进行监督,这些国家的会计监督问题,只有靠审计、税务、稽核等机构去完成,因此讲,在资本主义国家会计是不具备监督职能的。我国情况则完全不同,就我国各企业、各单位的会计机构和会计人员来讲,他们要维护所在单位和群众的合法经济利益,又是国家财经政策、制度、纪律的维护者和执行者,他们负有保障社会主义国家财产 As for accounting problems that do not have the supervisory function, we do not have to go through the classic way to search for the source, nor examine and analyze the meanings of supervision and control. Instead, we must confirm whether the state has given such power to accounting and need no accounting to exercise the supervisory function. Because accounting is a tool in the state management machinery, subordinate to the state and enterprises, this is a prerequisite. In capitalist countries, accounting is the capitalist’s management tool. It can not supervise the capitalists. The accounting supervision in these countries can only be accomplished by the agencies such as auditing, taxation and auditing. Therefore, the accounting in capitalist countries is not supervised Functional In our country, the situation is completely different. As far as the accounting institutions and accountants of various enterprises and units in our country are concerned, they must safeguard the legitimate economic interests of their units and the masses and are the defenders and executors of the state’s financial policies, systems and disciplines. They have the property of safeguarding socialist countries