在全国会计金融监管培训会上,财政部有关负责人强调,面对新的形势和挑战,会计监督工作必须明确自身的定位,以服务全面建成小康社会为出发点,紧紧围绕协调推进“四个全面”战略布局,进一步提升会计监督工作层次和成效。会计监督体系由单位内部会计监督、国家机关监督、社会监督三者构成。其中以财政、审计、税务为主体的国家机关监督具有强制力、权威性、公正性,实质上是对内部会计监督 At the National Accounting and Financial Supervision Training Conference, the responsible person of the Ministry of Finance stressed that in the face of the new situation and challenges, the accounting supervision work must clearly define its own position and take the service of building a well-off society in an all-round way as the starting point, A comprehensive "strategic layout to further enhance the level and effectiveness of accounting supervision work. The accounting supervision system consists of the internal accounting supervision of the unit, the supervision of the state organs and the social supervision. Among them, the oversight of the state organs with the main body of finance, auditing and taxation as the main body is mandatory, authoritative and impartial. In essence, it supervises the internal accounting supervision