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会计监督是会计的基本职能之一,是非常重要的一种经济监督形式,它是指依照法律和国家各项财经政策、规章制度对各单位的经济业务实行监督,并利用正确的会计信息,对经济活动进行全面综合地协调、控制、监察、督促。然而,在我国每年开展的审计中发现,违法违纪金额高达百亿元,而且逐年有所增加。虚列成本、调节利润、会计数据掺假、会计信息失真、财务收支违法违纪
Accounting supervision is one of the basic functions of accounting. It is a very important form of economic supervision. It refers to the supervision over the economic operations of all units in accordance with the law and various financial policies and regulations of the state, and utilizes the correct accounting information, To conduct a comprehensive and comprehensive coordination of economic activities, control, supervision and supervision. However, in our country’s annual audit, it is found that the amount of illegal activities and infringement amounts to as much as 10 billion yuan, and has increased year by year. Fictitious costs, adjusting profits, accounting data adulteration, accounting information distortion, financial revenue and expenditure violations