会计监督,就是采用会计方法,通过会计活动对经济业务进行事前、事中、事后监督的一种管理活动 会计监督在整个经济监督中所处的地位是十分重要的。它主要体现在三个方面。 1.领先地位。会计监督是一种管理活动。凡是有经济活动的地方,就一定有会计人员直接参与对所属经济事项的预测、决策、控制和考核,进行有效的监督。由于会计监督寓于部门和单位内部,发现问题早,介入监督的及时性强,它战斗在最前线。因而,会计监督是领先于其他经济监督的。 2.基础地位。由于会计人员直接参与部门和单位的经济活动,最先对经济活动进行监督,其他经济监督部门利用帐簿、凭证、报表等会计资料对有关经济活动进行再监督时,既省时省力,又能抓住重点,取得较好的监督效果。在这一点上,可以说 Accounting supervision is the use of accounting methods, accounting activities through economic activities in the business before, during and after supervision of a management accounting accounting supervision in the overall economic oversight of the position is very important. It is mainly reflected in three aspects. 1. Leading position. Accounting supervision is a management activity. Where there are economically active places, some accountants must be directly involved in the prediction, decision-making, control and assessment of their economic affairs and carry out effective supervision. As accounting supervision resides within departments and units, it finds problems early and prompt intervention in supervision is strong, and it fights at the forefront. Thus, accounting supervision is ahead of other economic supervision. 2. Basic status. As accounting personnel directly participate in the economic activities of departments and units, they are the first to supervise economic activities. When other economic supervisory departments use accounting data such as books, vouchers and statements to re-supervise the relevant economic activities, they will save time and energy and Grab the key points and achieve good supervision effect. At this point, it can be said