会计监督既有会计人员运用会计手段对本单位经济业务、财务收支的真实性、合法性以及资产的安全性进行监督和控制的含义,也有政府机构和社会出于公共利益的需要对上述会计监督活动进行再监督的含义。单位内部会计监督、政府和社会对会计工作的再监督(外部监督),共同构成会计监督体系。财政监督部门作为履行会计再监督的法定机构在会计监督体系中地位特殊、作用巨大,必须当好会计监督的主角。近日媒体披露的丽江市古城区环卫局原领导和财务人员,虚报环卫工人工作天数和人数,冒领环卫 Accounting supervision Both accounting personnel use accounting means to monitor the economic operation of the unit, the trueness and legality of financial revenues and expenditures and asset safety supervision and control of the meaning, but also for government agencies and the community out of public interest needs of the above accounting supervision The meaning of activities for re-supervision. Unit internal accounting supervision, government and social re-supervision of accounting work (external supervision), together constitute the accounting supervision system. As a statutory body to perform the re-supervision of accounting, the financial supervision department has a special status in the accounting supervision system and has a huge role to play in the accounting supervision. Recently disclosed by the media, Lijiang City, the ancient city sanitation Bureau of the original leadership and financial personnel, sanitation workers reported the number of working days and the number of fake sanitation