会计的监督职能。会计监督主要是利用会计资料和信息反馈对经济活动的全过程加以控制和指导，包括事前、事中和事后的监督。会计监督除货币监督，还有实物监督。会计监督的内容，是从本单位经济效益出发，对经济活动的合理性、合法性、真实性、正确性、有效性进行的全面监督。会计监督的目的在于改善经营或预算管理，维护国家财政制度和财务制度，保护社会主义公共财产，合理使用资金，促进增产节约，提高经济效益。
The supervision function of accounting. Accounting supervision mainly uses accounting data and information feedback to control and guide the whole process of economic activities, including supervision in advance, during and after the event. In addition to monetary supervision, accounting supervision also has physical supervision. The content of accounting supervision is to comprehensively supervise the rationality, legitimacy, authenticity, correctness and effectiveness of economic activities based on the economic benefits of the unit. The purpose of accounting supervision is to improve operation or budget management, maintain the national financial system and financial system, protect socialist public property, make rational use of funds, promote production increase and economy, and improve economic benefits.