根据新《会计法》的相关条款规定 ,财政部门对会计工作实施监督检查的要点是 :一、监督各单位是否依照法律 (含法律、行政法规和国家统一的会计制度 )的规定设置会计账簿。二、监督各单位的会计资料是否真实、完整 ,各单位对实际发生的经济业务事项是否及时办理会计手续 ,进行 According to the new “Accounting Law” provisions of the relevant provisions of the financial sector on the accounting supervision and inspection of the implementation of the points are: First, supervision of the units in accordance with the law (including laws, administrative regulations and national accounting system) to set the accounting books. Second, supervise the accounting information of each unit is true and complete, all units of the actual economic and business matters whether the accounting procedures for the timely manner