监督，亦即监察与督导，它是管理的重要职能之一。会计监督是会计的一项基本职能，它贯穿于经济活动的全过程，它通过日常的会计记录、会计核算、冶计分析和会计检查，对企事业单位、机关、团体和各种经济组织等的资金运动进行监察督促，保证会计信息系统提供真实、准确的会计? Supervision, that is, inspection and supervision, is one of the important functions of management. Accounting supervision is a basic function of accounting. It runs through the whole process of economic activities. It monitors enterprises, institutions, institutions, groups and various economic organizations through daily accounting records, accounting calculations, metallurgical analysis and accounting checks The capital movement supervision and supervision to ensure that accounting information system to provide true and accurate accounting?