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。会计监督既包括内部监督又包括社会监督和国家监督。它主要是通过对特定主体经济活动过程及其引起的资金运行进行综合地、全面地、连续地、及时地监察和督促,以确保各项经济活动的合法性、合规性、合理性,保障 Accounting supervision is one of the basic functions of accounting and is an important part of our economic supervision system. Accounting supervision includes both internal supervision as well as social supervision and state supervision. It is mainly through a comprehensive and comprehensive, continuous and timely supervision and supervision of the process of the specific economic activities of the principal entities and the capital operation caused by them so as to ensure the legitimacy, compliance, rationality and guarantee of all economic activities