会计监督就是指会计机构和会计人员依据各项财经法规和财务制度通过记录、计算、分析、检验等方法。会计监督已经成为规范社会主义市场经济秩序,加强会计制度改革的一项主要内容。 Accounting supervision refers to the accounting institutions and accounting personnel in accordance with the financial laws and regulations and the financial system through records, calculations, analysis, testing and other methods. Accounting supervision has become a major part of regulating the socialist market economic order and strengthening the reform of the accounting system.