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会计监督作为会计的一项基本职能，不仅是客观存在的，而且是随着经济的发展而不断完善的。朱基总理曾指出：“要鼓励和支持会计工作人员忠于职守、坚持原则，依法履行职责权限和进行会计监督”。新《会计法》的修订，为会计监督开辟了更广阔的领域，也对会计监督提出了更高的?
As a basic function of accounting, accounting supervision not only exists objectively, but also continuously improves with the development of economy. Premier Zhu Rongji once pointed out: “Encouraging and supporting accountants to be devoted to their duties, upholding principle, performing their duties and powers and conducting accounting supervision in accordance with the law”. The revision of the new “Accounting Law” has opened up a broader area for accounting supervision and raised a higher level for accounting supervision.