会计监督作为经济监督的重要内容,是从单位经济利益出发,对经济活动的真实性、正确性、合理性、合法性和有效性进行全面的监督。其重点是对合法性的监督,促使会计单位的经济活动严格遵守和执行国家的财经方针和法规制度,它是会计核算的继续和深入。因此,建立起良好的会计监督体系并使其发挥作用,能避免 As an important part of economic supervision, accounting supervision is to conduct an overall supervision of the authenticity, correctness, rationality, legitimacy and validity of economic activities from the economic interests of the unit. Its emphasis is on the legitimacy of the supervision, prompting the economic activities of accounting units to strictly abide by and implement the national financial policies and regulations, it is the continuation of accounting and in-depth. Therefore, establishing a good accounting supervision system and making it work can be avoided