监督单位的经济活动是会计的基本职能之一,新的《会计法》在会计监督方面做了重大修改,构建了单位内部监督、社会监督和国家监督“三位一体”的严密的会计监督体系,不仅在会计监督形式上实现了重大创新,内容上也全面、具体,可操作性明显加强,而且也突破了传统会计监督理论的制约。 The economic activities of supervisory units are one of the basic functions of accounting. The new Accounting Law has made major changes in accounting supervision and has established a tight accounting supervision system of “one in one” of internal supervision, social supervision and state supervision. In the form of accounting supervision, major innovations have been made, contents have been comprehensively, concretely and practically enhanced, and the rules of traditional accounting supervision have been exceeded.