宋小明同志在“对会计监督职能的疑议”文章中的许多观点无疑是正确的,但个别之处有待商榷。现谈谈自己的看法作为补充。有人认为监督就是“卡”,会计监督就是让会计卡住企业,不让企业乱花钱,这是对监督的片面理解。会计部门的内部牵制制度、稽核制度等防护性控制都表现为监督,但这些监督并没有也不可能卡住企业,相反,倒是促使了企业生产经营活动有秩序地进行。所以,不能认为监督的全部内容就是 Many of Comrade Song Xiaoming’s views in the article “Doubts about the Function of Accounting Supervision” are undoubtedly correct, but the individual issues need to be discussed. Now talk about their own views as a supplement. Some people think that supervision is a “card.” Accounting supervision means letting enterprises keep accounting and prevent enterprises from spending their money. This is a one-sided understanding of supervision. The internal control system of the accounting department, the auditing system and other protective controls are all manifested as supervisions. However, these supervisors did not and could not get stuck with the enterprises. On the contrary, they encouraged the production and business activities of enterprises to proceed in an orderly manner. Therefore, we can not assume that the entire content of supervision is