规范会计行为，提高会计信息质量，科学而有效地实施会计监督，是做好会计工作的基本要求。会计监督是对会计凭证、账簿和报表等会计资料的监督，对各种资产的监督，对财务收支的监督。从监督的性质看，包括政策性监督和技术性监督。政策性监督是依据国家有关政策、法规，检查 Regulate accounting behavior, improve the quality of accounting information, scientific and effective implementation of accounting supervision, accounting work is to do a good job of the basic requirements. Accounting supervision is the accounting documents, books and statements and other accounting information supervision, supervision of various assets, financial revenue and expenditure supervision. From the nature of supervision, including the policy of supervision and technical supervision. Policy supervision is based on relevant state policies, regulations and inspections