在我国的会计理论和会计实务中,早已有了“会计监督”的概念,但至今尚无“会计监察”的概念。以至于在会计理论、会计立法和会计实务中,常常将“监督会计”混同于“会计监督”,造成了概念上的混淆。１９９９年修订的《中华人民共和国会计法》（以下简称《会计法》）就存在着这 In our country’s accounting theory and accounting practice, the concept of “accounting supervision” has existed for a long time, but so far there is no concept of “accounting supervision”. That in the accounting theory, accounting legislation and accounting practices, often “supervisory accounting” mixed with “accounting supervision”, resulting in conceptual confusion. The “Accounting Law of the People’s Republic of China” (hereinafter referred to as “Accounting Law”) as amended in 1999 exists