会计监督是会计工作中通过记录、计算、分析、检查对企业、机关、事业单位或其他经济组织等的生产经营活动或予算执行情况所进行的监督。会计监督是会计一项重要职能,也是管理经济的一种重要手段。在“四化”建设中,特别是在改革过程中,充分发挥会计的监督作用,正确的贯彻党的方针、政策、法令和制度,维护国家利益,提高经济效益,实现 Accounting supervision is the accounting work by recording, calculation, analysis, inspection of enterprises, institutions, institutions or other economic organizations, production and business activities or the implementation of the supervision. Accounting supervision is an important function of accounting, but also an important means of economic management. In the process of building the “four modernizations”, especially in the process of reform, we should give full play to the supervisory role of accounting, correctly implement the party’s principles, policies, decrees and systems, safeguard the interests of the country, and enhance economic efficiency so as to achieve