会计监督是会计的基本职能之一,有效地发挥会计监督的职能作用,是对当前经济领域中舞弊造假行为的有力挑战,同时也对健全会计基础工作、规范会计工作秩序、提高会计核算和管理水平等具有十分重要的作用,因此,加强会计监督建设必将成为做好会计工作不可分割的重要组成部分。 Accounting supervision is one of the basic functions of accounting. Effectively playing the functional role of accounting supervision is a powerful challenge to fraud in the current economic field. At the same time, accounting supervision is essential to improve the basic accounting work, standardize the accounting work and improve the accounting and management Level and so on, so strengthening the construction of accounting supervision will surely become an integral part of the accounting work.