会计监督是《会计法》赋予会计人员两个基本职能之一,会计工作离开了监督,核算就无意义了。会计监督是会计人员通过会计核算进行监督。《会计法》规定:“会计机构、会计人员对不真实、不合法的原始凭证,不予受理;对记载不准确、不完整的原始凭证,予以退回,要求更正、补充”。“会计机构、会计人员对违反国家统一的财政制度财务制度规定的收支,不予办理。”在会计人员日常按照《会计法》要求执行任务时,一方面实现了会计核算职能,另一方面也实现了会计监督职能。近年来,我国每年都开展财务、税收大检查,国家审计机关也对国家机关、企事业单位进行审计监督,在每次检查过程中,都查出有的单位有偷税漏税、乱挤成本、截留利润、滥发财物、违反财经 Accounting supervision is one of the two basic functions entrusted to accountants by the Accounting Law. Since the accounting work has gone beyond supervision, accounting has no meaning. Accounting supervision is the accounting staff through the accounting supervision. The Accounting Law stipulates: “Accounting institutions and accountants shall not accept any original or untrue voucher, return the original voucher with inaccurate or incomplete records, and request correction and supplementation.” “Accounting institutions and accountants shall not handle any receipts or disbursements that violate the unified financial system of the state.” When accountants routinely perform tasks in accordance with the requirements of the Accounting Law, the accounting functions are realized on the one hand and the accounting functions are implemented on the other hand Also realized the function of accounting supervision. In recent years, our country carries out large-scale financial and tax inspections every year. The national auditing agencies also audit and supervise the state organs, enterprises and institutions. During each inspection, some units have found that there are tax evasion and mismanaging of tax evasion and interception of costs Profit, misuse of property, violation of finance