全面监督经济活动的各个领域,既包括对企业供、产、销全过程的监督,又包括对财会工作自身活动的监督,即财会部门的内部监督。在企业财务整顿中,财会工作有了一些改善,对财会部门以外的经营过程各环节的财务监督有所加强。但是在财会部门内部,一些行之有效的监督制度还没有完全建立,至少是不够完善,这是与全面加强财务管理的要求不相适应的。从打击严重经济犯罪活动中揭露出的贪污案件看,除个别占据领导岗位的人依仗职权侵吞国家资财外,有些是出在财会部门内部。其原因,与财会部门内部监督不力有很大关系。因此,把对财会内部监督制度完善起来,应作为加强财务管理、搞好财务整顿的一个重要方面。一、重申会计人员的合理分工 The various areas in which economic activities are fully supervised include not only the supervision of the whole process of supply, production and sales of enterprises, but also the supervision of the own activities of accounting work, ie the internal supervision of accounting departments. In the financial consolidation of enterprises, the accounting work has made some improvements and the financial supervision over all aspects of the operating process outside the accounting department has been strengthened. However, within the accounting department, some effective supervisory systems have not been fully established, at least not perfect, which is incompatible with the requirement of comprehensively strengthening financial management. Judging from the corruption cases disclosed in the crackdown on serious economic crimes, some of them occupy the positions of the finance and accounting departments in addition to relying on their authority to divert state assets. The reason, and accounting departments have a lot of internal control ineffective. Therefore, perfecting the internal supervision system of finance and accounting should be an important aspect of strengthening financial management and improving financial consolidation. First, reiterate the reasonable division of accounting staff