会计监督是社会主义经济监督体系中不可缺少的监督形式,是会计工作的基本职能之一。会计监督具有系统性、综合性、基础性、广泛性和及时性的特点,是整个经济监督体系的前哨阵地。但是,会计是否具有监督职能,会计监督是否意味着会计人员具有双重身份以及如何加强会计监督,理论界颇有争议。本文拟就有关问题谈些看法。 Accounting supervision is an indispensable form of supervision in the socialist economic supervision system and one of the basic functions of accounting work. Accounting supervision is systematic, comprehensive, basic, extensive and timely characteristics, is the outpost of the entire economic supervision system. However, whether the accounting function has the supervisory function, whether the accounting supervision means the double identity of the accounting staff and how to strengthen the accounting supervision is controversial in the theory circle. This article intends to talk about the issue.