目前会计界对会计监督与控制的概念有三种不同认识,一种认为“会计监督的事前监督和事中监督即会计控制,所以会计监督包括了会计控制”;一种认为“会计的控制职能,它包括会计预测、决策、计划、设计、分析及会计监督等内容”,会计监督是会计控制职能的一个重要方面;一种认为“会计监督同会计控制是两个不同的概念,而且是并列的会计职能”。笔者同意第三种看法、认为不能把两个概念相混淆,本文就二者的区别简述如下。一、目的不同。会计监督是为了贯彻、执行和落实党和国家的方针、政策、法规和制度,特别是 At present, the accounting profession has three different concepts about the concept of accounting supervision and control: one is that “the accounting supervision is the pre-supervision and the in-process supervision, that is, the accounting control. Therefore, the accounting supervision includes the accounting control.” One thinks that “the accounting control function, It includes the contents of accounting forecast, decision-making, planning, design, analysis and accounting supervision. ”Accounting supervision is an important aspect of accounting control function. One is that“ accounting supervision and accounting control are two different concepts and are parallel Accounting functions. ” The author agrees with the third view that the two concepts can not be confused, the difference between the two is briefly described below. First, the purpose is different. Accounting supervision is to implement, implement and implement the party’s and state’s policies, regulations and systems, especially