一、会计监督概述会计监督是为保证会计信息质量、防范会计信息失真而对会计信息进行的各种监督。会计监督的内容覆盖企业经济活动的整个过程。狭义的会计监督是指会计机构和会计人员依据各项财经法规和财务制度,通过记录、计算、分 First, an overview of accounting supervision Accounting supervision is to ensure the quality of accounting information, accounting information to prevent distortion and accounting information for a variety of supervision. The content of accounting supervision covers the whole process of economic activities of enterprises. Narrow sense of accounting supervision refers to accounting institutions and accounting personnel based on various financial laws and regulations and financial system, through records, calculations, points