一、会计监督包括企业内部监督和政府部门监督企业内部监督是企业内部人员实施的会计监督,会计监督的依据大多是会计法规、会计准则和会计制度。企业的内部监督又分为企业内审监督和会计内部监督。 First, the accounting supervision, including internal supervision and government supervision Internal control is the implementation of enterprise internal accounting supervision, accounting supervision is mostly based on accounting rules and regulations, accounting standards and accounting system. Internal supervision of enterprises is divided into internal audit supervision and accounting internal supervision.