一、术语界定问题——什么是会计监督从理论上讲,“会计监督”这一名词有着多重含义,主要表现为:其一是会计对企业经济活动的监督职能;其二是指利用会计信息对经济活动进行监督;其三是指对会计人员的会计工作进行监督。含义不同,会计监督所具有的现实意义也就不同,以下逐一地分析之:第一,把“会计监督”一词化解为“会计的监督职能”。从历史上看,在以前的计划经济 First, the definition of terminology - What is accounting supervision In theory, the term “accounting supervision” has multiple meanings, mainly as follows: one is the accounting supervision of the economic activities of enterprises; the other is the use of Accounting information to monitor economic activities; the third refers to the accounting staff to monitor the accounting work. Different meaning, accounting supervision has the same practical significance, the following one by one analysis: First, the “accounting supervision” be resolved as “accounting supervision function ”. Historically, in the previous planned economy