会计监督的意义会计监督的意义,革命导师马克思、列宁有过精辟的论述。对于建立最严格的会计核算和会计监督,马克思认为,它“对公有生产,比资本主义生产更为重要”①。列宁也认为“统计和监督是把共产主义社会第一阶段‘安排好’并使它能够正确地进行工作所必须的主要条件”②。革命导师的论述,对于我们认识会计监督,管理社会主义经济,具有重大的现实指导意义。当前,我国正处于社会主义的初级阶段, The significance of accounting supervision Accounting supervision of the significance of the revolutionary mentors Marx, Lenin had incisive discourse. For establishing the most stringent accounting and accounting supervision, Marx considered it “more important for public production than for capitalist production”. Lenin also believed that “statistics and supervision are the main conditions necessary for the” arrangement of the first phase of communism “and enable it to carry out its work properly.” The discourse of the revolutionary mentor has great practical significance for us to understand the accounting supervision and management of the socialist economy. At present, our country is in the initial stage of socialism.