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会计监督,是指对单位会计工作和经济活动是否按照国家法律、法规和其内部管理要求进行的监督,一般单位内部监督、社会监督和国家监督三个部分。会计监督是会计的基本职能之一,也是我国经济监督体系的重要组成部分,在我国经济监督中占有重要的地位,发挥着积极的作用,必须通过法律加以规范、强化。原因有四:第一,在社会主义市场经济条件下,必须加强会计监督。市场经济是法律经济,社会主义市场经济也不例外。活而有序的社
Accounting supervision refers to the unit of accounting and economic activities in accordance with national laws and regulations and their internal management requirements of supervision, internal supervision of general units, social supervision and supervision of the three parts. Accounting supervision is one of the basic functions of accounting. It is also an important part of China’s economic supervision system. It plays an important role in China’s economic supervision and plays an active role. It must be regulated and strengthened through laws. There are four reasons for this. First, under the socialist market economy, we must strengthen accounting supervision. Market economy is the legal economy, the socialist market economy is no exception. Lively and orderly community