会计控制与会计监督的含义是什么?从理论上弄清楚,对于当前正在进行的会计改革,建立有中国特色的会计理论、方法体系,对正确贯彻执行《会计法》都是必要的。一种意见认为,会计控制就是会计监督。是一个概念的不同表达,在我国可以叫做会计监督。持这种见解者认为,“会计监督主要是利用各种价值指标考核经济活动的效果”,“除了利用价值指标进行货币监督以外,还可进行实物监督”。会计监督首先是“事前监督,即审查各项活动是否符合有关政策、法令和制度的规定以及计划管理的要 What is the meaning of accounting control and accounting supervision? Theoretically, it is necessary to establish the accounting theory and method system with Chinese characteristics for the ongoing accounting reform, which is necessary for the correct implementation of the Accounting Law. One opinion holds that accounting control is accounting supervision. Is a different expression of a concept, in our country can be called accounting supervision. Those who hold this view hold that “accounting supervision mainly uses various kinds of value indicators to assess the effect of economic activities” and “in addition to monetary monitoring using value indicators, it can conduct physical supervision.” Accounting supervision is first of all "prior supervision, that is to examine whether the activities comply with the relevant policies, decrees and regulations, and program management