对会计监督职能的肯定与否定之争,迄未达成共识。笔者认为,若把会计视作一个信息系统,那么,会计监督职能的存在就不容置疑,而且我们还更进一步地认为,会计监督是会计信息系统的自我控制机能,是会计信息系统的有机构成要素。为了准确地说明这一点,我们就必须从系统一般谈起。众所周知,任何系统都是一个由若干要素构成的有机整体。系统是相对独立的,但又是动态开放的,它必须时刻与环境保持输入和输出的交换关系。没有这种交换,系统就会因封闭而走向死亡。每一个系统都有自己独特的功能,换言之,任一特定系统都只能变换某种特定的内容。因此,系统的输入就只能是有条件的输入,绝不是来者不拒;同样的,系统也只能输出特定内容,以达到系统的特定目的,系统绝不是全能的。世界正是由无数个发挥着特定功能的系统组成的。会计信息系统是社会经济信息系统的一个重要子系 There has been no consensus on the battle between affirmation and negation of the accounting supervision function. The author believes that if the accounting as an information system, then the existence of the accounting supervision function is beyond doubt, and we further think that accounting supervision is the accounting information system of self-control function, accounting information system is an integral part of the elements . In order to accurately illustrate this point, we must talk about the system in general. It is well known that any system is an organic whole composed of several elements. System is relatively independent, but it is dynamic and open, it must always and the environment to maintain the exchange of input and output. Without this exchange, the system will die for closure. Each system has its own unique features, in other words, any particular system can only transform a specific content. Therefore, the system input can only be a conditional input, by no means not refused; the same, the system can only output specific content, in order to achieve the specific purpose of the system, the system is by no means all-powerful. The world is composed of innumerable systems that perform specific functions. Accounting information system is an important subsystem of social economic information system