会计监督是指会计人员对单位经济活动的合法性、真实性和有效性所进行的监察、督促。近几年,对于会计是否具有监督职能的争论较多。一方面,新修订的《会计法》虽有一章专门讲会计监督问题,但从其内容来看,所讲的主要是对会计工作的监督,并没有明确提到会计监督职能的问题。在实 Accounting supervision refers to the accounting personnel on the unit economic activities of the legitimacy, authenticity and effectiveness of the supervision, supervision. In recent years, there has been a lot of controversy over whether accounting functions as a supervisory function. On the one hand, although there is a chapter in the newly revised Accounting Law specifically dealing with accounting supervision, the contents of the report mainly focus on the supervision of accounting and do not explicitly mention the issue of accounting supervision. In fact