“建账监管”．即财政部门对建账单位的会计账簿，实行统一印制与发售，定印审核、确认，并加盖“账簿监管专用章”，以此督促建账单位依法建账．确保会计信息真实、合法，从源头上预防和治理会计信息失真的一种有效手段。长期以来；人们对“会计账簿”这一具有特殊用途的商品 “Construction Supervision.” That is, the financial department shall make a unified printing and distribution of the accounting books of the account-making units, review and confirm the seal, and affix the “special seal of the account books” in order to urge the account-taking units to establish accounts according to law. To ensure that the accounting information is true and legal, and to prevent and manage the distortion of accounting information from the source is an effective means. For a long time; people on the “accounting books” of this special purpose goods