一、会计监督的必要性1.会计监督是建立现代企业制度的基本要求。现代企业制度是以产权明晰、权责明确、政企分开、管理科学为特征的。在现代企业制度下,由于企业所有权与经营权的分离使得与企业经营活动及其结果息息相关的企业所有者、债权人、管理者以及政府等方面的利益存在 First, the necessity of accounting supervision 1. Accounting supervision is to establish a modern enterprise system, the basic requirements. The modern enterprise system is characterized by clear property rights, clear powers and responsibilities, separation of government from enterprise and management science. Under the modern enterprise system, the interests of the business owners, creditors, managers and government, which are closely related to the business activities and the results of the business operations, exist due to the separation of ownership and management rights