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会计监督作为一种经济监督活动,是经济监督系统的一个组成部分,其本身又构成了一个完整的体系,会计监督系统主要由内部会计监督系统和外部会计监督系统构成。目前我国会计监督存在严重的问题,导致了许多会计失真情况。会计监督要充分发挥其职能作用,必须建立合理的内部监督机制和健全的外部监督环境。
As an economic supervision activity, accounting supervision is an integral part of the economic supervision system, which itself constitutes a complete system. The accounting supervision system is mainly composed of the internal accounting supervision system and the external accounting supervision system. At present, there are serious problems in accounting supervision in our country, which leads to many accounting distortions. Accounting supervision must give full play to its function and function, and must establish a reasonable internal supervision mechanism and a sound external supervision environment.