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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。根据会计法第二十七条规定,各单位应当建立、健全本单位内部会计监督制度。单位内部会计监督应当符合下列要求:(一)记账人员与经济业务事项和会计事项的审批人员、经办
Accounting supervision is one of the basic functions of accounting and is an important part of our economic supervision system. According to Article 27 of the Accounting Law, all units shall establish and improve their own internal accounting supervision system. Internal accounting supervision unit shall meet the following requirements: (A) accounting personnel and economic and business matters and accounting matters approving officers, handling