在会计工作中,当前比较突出的问题是会计监督不严。会计监督有事前监督和事后监督。会计检查是以会计资料为依据,检查经济活动和财务收支情况的一种事盾监督。为了加强会计检查,就要设立相应的机构,本文想就设立会计检查机构的问题谈一些看法。一、历史的回顾在对待会计检查的问题上,我们是有过反复的。“一五”时期,我们比较重视会计检查,当时有不少的企业、单位的财会部门建立了会计检查组(或稽查组),专门从事会计检查工作,经常检查凭证、帐表和其他会计资 In the accounting work, the current outstanding problem is that the accounting supervision is not strict. Accounting supervision with ex ante supervision and ex post supervision. Accounting inspection is based on accounting information as a basis for checking the economic activities and financial income and expenditure of a kind of shield supervision. In order to strengthen the accounting inspection, it is necessary to establish a corresponding body, this article would like to talk about the establishment of accounting inspection agencies some of the views. First, the historical review In the treatment of accounting checks, we have had repeated. During the period of “January 5”, we paid more attention to the accounting inspection. At that time, many enterprises and accounting departments established the accounting inspection group (or audit team), which specializes in the accounting inspection work, frequent inspection of the vouchers, accounts and other Accounting capital