内部会计监督制度是企业会计监督体系的基础。企业作为一个会计实体,它的会计监督来自三个方面:一是政府部门监督;二是社会会计中介机构监督;三是企业内部监督,即内部会计监督。在我国企业“三位一体”的会计监督体系中,政府部门的监督带有强制性,社 Internal accounting supervision system is the basis of enterprise accounting supervision system. As an accounting entity, its accounting supervision comes from three aspects: one is government supervision; the other is social accounting agency supervision; the third is enterprise internal supervision, which is internal accounting supervision. In our country’s enterprise “Trinity ” accounting supervision system, the supervision of government departments with mandatory, community