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财务监督是经济管理工作的重要组成部分。为了加速我国的现代化建设,迫切需要加强经济管理,提高经济效果,需要认真贯彻党和国家的财经方针、政策、法令和制度,严肃财经纪律,确保社会主义财产的安全完整。财务监督工作就是履行这一职责的重要工具。过去,谈论较多的是会计监督,因此有必要简述一下财务监督和会计监督的关系。财务工作与会计工作两者都有监督的职能,两种监督均着眼于企业生产经营活动的全过程,都是利用统一的货币形式和价值尺度。在实际工作中,两者紧密联系,相互交织,不可
Financial supervision is an important part of economic management. In order to accelerate our country’s modernization, there is an urgent need to strengthen economic management and economic results. We need to conscientiously implement the party’s and the nation’s financial guidelines, policies, decrees and regulations, and seriously discipline the financial sector so as to ensure the safety and integrity of socialist property. Financial supervision is an important tool for fulfilling this responsibility. In the past, talking about accounting supervision is more, so it is necessary to briefly describe the relationship between financial supervision and accounting supervision. Both financial and accounting work have a supervisory function. Both types of oversight focus on the entire process of production and business operations of the enterprise, using a unified monetary format and value measure. In practical work, the two are closely linked and intertwined