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会计监督是会计的基本职能之一,是我国经济监督体系的重要组成部分,如何加强会计监督,建立与之相适应的内部控制制度,已经成为社会各方面,尤其是政府部门和会计界关注的焦点问题。
Accounting supervision is one of the basic functions of accounting and is an important part of our economic supervision system. How to strengthen accounting supervision and establish an appropriate internal control system has become the focus of all sectors of society, especially government departments and accounting circles Focus.