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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。会计监督被看作是会计信息质量的保证体系，是我国经济监督体系中最直接、最主要的监督手段。全面加强和完善会计监督体系构建，提高会计监督水平，充分发挥会计监督职能，对于企业经营管理活动具有重要的现实意义。
强化会计监督体系，促进企业健康发展
【摘 要】
：
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。会计监督被看作是会计信息质量的保证体系，是我国经济监督体系中最直接、最主要的监督手段。全
【机 构】
：
山西晋煤集团晋圣矿业投资有限公司,山西晋城,048000
【出 处】
：
时代金融（下旬）
【发表日期】
：
2013年10期
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