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会计监督是会计的重要职能之一。有效的发挥会计监督职能，不仅可以维护财经纪律和社会经济秩序，而且对健全会计基础工作，建立规范的会计工作秩序起着重要作用。《会计基础工作规范》第四章对会计监督主体和对象、监督依据以及会计核算环节上具体会计事项的审核、监督部逐一?
Accounting supervision is one of the important functions of accounting. Effective functioning of accounting supervision can not only maintain financial and economic discipline and social and economic order, but also play an important role in perfecting accounting basic work and establishing a standardized accounting work order. The fourth chapter of the “Basic Accounting Standards” examines the subjects and objects of accounting supervision, the basis of supervision and the auditing of specific accounting matters in the accounting procedures.