会计监督是指依照国家有关法律、法规、规章对会计工作的监督活动,以利用正确的会计信息对经济活动进行全面地、综合地协调、控制、监督、督促,达到提高会计信息质量和经济效益的目的。加强会计监督有效途径,提高会计监督职能,维护财经纪律和社会经济秩序,防范和制止违犯财经法规行为,保护国家和集体财产的安全。 Accounting supervision refers to the supervision of accounting work in accordance with the relevant laws, regulations and rules of the state, in order to use the correct accounting information to coordinate, control, supervise and supervise the economic activities comprehensively and comprehensively, and to improve the quality and economic benefits of accounting information the goal of. We will strengthen effective ways for accounting supervision, enhance the functions of accounting supervision, maintain financial and economic discipline and social and economic order, prevent and stop violations of financial and economic laws and regulations and protect the safety of state and collective property.