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会计监督作为经济监督的一种手段,其目的是促进各单位改善经营管理状况,提高经济效益,避免不必要的损失。它作为财政经济工作的基础,对于防范和制止违反财经法规的行为、保护国家集体财产安全的完整性具有重要意义。在我国,会计监督不论是对于企业还是国家来说都尤为重要,会计监督是否有效执行决定了国家经济资源是否被有效的利用。
Accounting supervision as a means of economic supervision, the purpose is to promote all units to improve the management status, improve economic efficiency, to avoid unnecessary losses. As the basis of financial and economic work, it plays an important role in preventing and stopping violations of financial and economic laws and regulations and in protecting the integrity of national collective property. In our country, accounting supervision is especially important to both the enterprise and the country. Whether the accounting supervision is implemented effectively determines whether the national economic resources are effectively utilized.