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会计监督是经济管理中重要的财务活动。当前,我国会计监督机制处于不完善、不健全的状态。企业在经营管理过程中,缺乏必要的监督机制。会计监督是经济监督体系中重要的监督手段之一。做好会计监督可以从制度上、规范上使企业的财务管理走上正轨,符合现代企业的管理要求。本文从多个方面对会计监督职能进行分析,为财务管理中会计监督提供现实依据。
Accounting supervision is an important financial activity in economic management. At present, China’s accounting supervision mechanism is imperfect and imperfect. Enterprises in the management process, the lack of the necessary monitoring mechanism. Accounting supervision is one of the important supervision methods in the economic supervision system. Doing a good job in accounting supervision can make the financial management of the enterprise on the right track in a systematic and standardized manner, in line with the requirements of the management of modern enterprises. This article analyzes the function of accounting supervision from many aspects and provides a realistic basis for accounting supervision in financial management.