会计监督在经济监督体系中有十分重要的地位,是监督管理的一个重要组成部分,也是会计工作的基本职能之一。会计监督的内容包括财务会计监督和成本管理会计监督两方面。财务会计监督是指会计机构、会计人员凭借经授权的特殊地位和职权,对会计主体的经济活动进行的监督。它寓于财 Accounting supervision plays an important role in the economic supervision system and is an important part of supervision and management. It is also one of the basic functions of accounting work. The contents of accounting supervision include financial accounting supervision and cost management accounting supervision. Financial accounting supervision refers to the accounting agencies, accounting personnel with the authorized special status and authority, the economic activities of the accounting subject supervision. It is in wealth