一、会计监督的盲区——会计事前监督在市场经济条件下信息瞬息万变。如果经济业务执行前期出现失误,将会造成无法弥补的损失和影响,轻则影响效率和效益,重则违反国家法律法规。但如果在经济业务发生之前加以必要的会计监督,充分发挥会计人员的专业优势,则能够有效地规避这种现象的发生。这就是会计事前监督的意义。 First, the blind spot of accounting supervision - accounting supervision in advance under the conditions of market economy Information rapidly changing. If mistakes are made in the early stage of economic operation, irreparable losses and impacts will be caused, ranging from efficiency and effectiveness to violations of national laws and regulations. However, if the necessary economic accounting before the operation of the accounting business, give full play to the professional advantages of accountants, you can effectively avoid this phenomenon. This is the significance of accounting supervision in advance.