会计监督是会计的重要职能,强化会计监督是建立健全内控机制的重要内容,是防范经营风险、规范各种管理行为的关键环节。在会计监督中, 会计内部控制监督是基础,没有严格的会计内部控制监督作保证,会计监督就流于形式,失去其应有的效力。因此,要有效发挥会计的监督职能,就要建立起严格的会计内部监督框架。农发行的会计内部监督框架应全方位涵盖各项业务、每个环节、所有岗位、全体财会人员,实现从只注重建章立制向整体框架的构建与认真实施转变,形成“横向到岗,纵向到人,中间渗透到业务的每一个环节”的体系。具体而言,农发行会计内部控制监督的框 Accounting supervision is an important function of accounting. Strengthening accounting supervision is an important part of establishing and perfecting internal control mechanism. It is also a key aspect of preventing operational risks and standardizing various management behaviors. In accounting supervision, the internal control of accounting is the foundation, without strict supervision of internal control of accounting as a guarantee, accounting supervision is a mere formality, losing its due effectiveness. Therefore, to effectively play the supervisory function of accounting, it is necessary to establish a strict internal accounting supervision framework. The Internal Audit Framework of Agricultural Development Bank should cover all businesses, every link, all posts and all the financial personnel in an all-round way and realize the transformation from establishing only the establishment of a system to the construction and implementation of the overall framework so as to form a system of “ Vertical to people, the middle of every aspect of business penetration ”system. Specifically, the Agricultural Development Bank accounting internal control supervision box