所谓会计监督是指会计凭借特殊的地位和职权 ,对企业、事业经济活动及其引起的资金运动进行控制 ,以保障各项经济业务和财务收支的合理性、合法性。我国会计法明确规定 ,各单位的会计机构、会计人员 ,对本单位实行会计监督。随着我国各项事业的不断发展 ,会计在经济管理中的地 The so-called accounting supervision refers to the accounting with special status and authority to control the economic activities of enterprises and undertakings and the capital movements caused by them in order to guarantee the rationality and legitimacy of all economic businesses and financial revenues and expenditures. China’s accounting law clearly stipulates that all units of accounting bodies, accounting personnel, the implementation of accounting supervision of the unit. With the continuous development of various undertakings in China, accounting in the economic management of the land