会计监督是会计两大基本职能之一。切实加强会计监督，是贯彻实施新《会计法》的重要措施。新《会计法》中不但突出了规范会计行为，保证会计信息质量的立法宗旨，而且明确了单位负责人为本单位会计工作的责任主体，同时还强化了单位内部监督、社会监督和国家监督三位一体的会 Accounting supervision is one of the two basic functions of accounting. Practically strengthening accounting supervision is an important measure to implement the new Accounting Law. The new “Accounting Law” not only promulgates the legislative purpose of standardizing accounting behavior and guaranteeing the quality of accounting information, but also clarifies that the person in charge of the unit is the principal part responsible for the accounting work of the unit and also reinforces the trinity of internal supervision, social supervision and state supervision meeting