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会计监督管理是对单位会计工作和会计行为的监督,包括单位负责人对本单位会计工作和会计行为的监督和单位外部有关方面对会计工作和会计行为的监督。会计监督体系是我国经济监督体系的重要组成部分,也是会计资料质量控制的重要环节。根据《会计法》的规定,各单位都需要建立、健全本单位内部会计监督制度。
Accounting supervision and management is the supervision of the accounting work and accounting activities of the unit, including the supervision by the person in charge of the unit on the accounting and accounting activities and the supervision of the accounting and accounting activities by the external parties concerned. Accounting supervision system is an important part of China’s economic supervision system and an important link in the quality control of accounting data. According to “Accounting Law”, all units need to establish and improve their own internal accounting supervision system.