摘要
会计监督即是在一定范围内实现对经济活动过程的监督。监督会计是国家行政部门及中介机构对企业会计行为实施的监督 ,是对会计监督的再监督。本文阐述了会计监督和监督会计的本质区别及联系 。
Accounting Supervision refers to the supervision over the process fo the economic activity in certain scope.But supervisory accounting indicates the supervision over the action of enterprises by the state administrative dept. and medium organization,it is the re-supervision over accounting supervision.This article illustrates the basic difference and connection between the two.It puts forward a new approach to accounting supervision.
