（上海会计）1996年第2期工文清等同志的（对会计监督职能的再认识）一文，在其结论中认为“会计没有监督职能，或者说会计监督是格外部对会计工作的监督”。笔者读后不敢苟同，认为文中的观点尚有待探讨。现将笔者的认识，概述如下。监督意即监察督导，会计监督就是由会计人员 (Shanghai Accounting), No. 2, 1996, and other comrades (re-understanding of the accounting supervision function), in his conclusion concluded that “accounting does not have a supervisory function, or that accounting supervision is the exceptionally overseen accounting work.” After reading the book I do not agree, that the views of the paper remains to be explored. Now the author’s understanding, summarized as follows. Supervision means monitoring supervision, accounting supervision is by the accounting staff