会计监督 ,是各级财政部门固有的一个职能。新《会计法》进一步明确了财政部门是会计工作的主管部门 ,其重要性是不言而喻的。然而 ,长期以来在财税管理工作中重分配、轻监督 ,重税收、轻会计的现象比较普遍 ,导致一些企业在财务管理上比较混乱 ,会计核算不规范 ,会计资料不真 Accounting supervision is an inherent function of the financial departments at all levels. The new “Accounting Law” further clarifies that the financial department is the accounting department in charge, whose importance is self-evident. However, for a long time, the phenomena of redistribution, light supervision, heavy taxation and light accounting have been relatively common in the fiscal and taxation management work, causing some enterprises to be confused in terms of financial management, irregular accounting,