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会计监督对于规范会计行为,保证会计资料真实、完整,维护社会主义市场经济秩序将起到重要的保证作用。单位内部会计监督制度的建设是保证其经营活动符合国家的法律、法规,提高经营管理效率,防止舞弊发生的重要手段。建立健全内部会计监督制度是及其必要的。
Accounting supervision plays an important role in guaranteeing the authenticity and integrity of accounting information and maintaining the order of the socialist market economy. The construction of the internal accounting supervision system of the unit is an important means to ensure that its business activities comply with the laws and regulations of the state, enhance the efficiency of operation and management and prevent the occurrence of fraud. It is necessary to establish and improve the internal accounting supervision system.