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会计监督是我国经济监督体系的一部分,其在维护经济秩序、保障财政经济法律、法规、规章得到执行起到举足轻重的作用。作为一个成熟而健全的市场经济体,任何违法活动都是被禁止的。事业单位会计作为会计的一个分支,其日常核算业务有别于企业会计,有其自身的独特性,事业单位会计监督作为会计监督的一部分,在维护社会经济秩序和财经纪律,对健全事业单位会计基础工作、建立规范事业单位会计工作秩序有着重要作用。
Accounting supervision is part of the economic supervision system in our country. It plays a decisive role in maintaining the economic order and guaranteeing the implementation of the financial, economic laws, rules and regulations. As a mature and sound market economy, any illegal activities are forbidden. Accounting unit as a branch of accounting, its daily accounting business is different from corporate accounting, has its own uniqueness, accounting supervision as a part of accounting supervision, in the maintenance of social and economic order and financial discipline, improve the accounting of public institutions Basic work, the establishment of normative institutional accounting work has an important role.