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会计监督是会计主体运用记录、计量、分析、检查的方法,对其生产经营活动和预算执行情况进行监察和督促的管理活动。会计监督职能是会计职能中比较重要的职能,它对于规范企业经营行为,向现代企业制度迈进起着极为重要的作用,这项职能的发挥好坏将直接影响加入WTO后,施工企业能否尽快适应规则,提高企业的市场竞争能力。施工企业强化会计监督是加强企业竞争力的重要保证。
Accounting supervision is the accounting entity to use records, measurement, analysis, inspection methods, its production and management activities and budget implementation supervision and supervision of management activities. The function of accounting supervision is an important function in the accounting function. It plays an extremely important role in standardizing the operation of the enterprise and striding forward to the modern enterprise system. Whether this function will play a direct role in the performance of the construction enterprise will be directly affected after the accession to the WTO Adapt to the rules and improve the market competitiveness of enterprises. Construction enterprises to strengthen accounting supervision is to strengthen the competitiveness of enterprises an important guarantee.