What are the contents of accounting supervision? What does accounting oversight include

Accounting supervision refers to the supervision of the legality and rationality of the economic activities of state organs, social organizations, enterprises and institutions, the authenticity and perfection of accounting materials, and the implementation of the internal budget of the unit by the accounting institutions and accounting personnel within the unit, the relevant departments that enjoy the power of economic supervision and inspection in accordance with the law, and the social audit intermediary organizations approved by the law.

According to the provisions of the "Accounting Law of the People's Republic of China" and other relevant accounting laws and regulations, the object and content of accounting supervision by accountants is the economic activities of their units. Specific content includes:

1) Supervise the accounting materials such as accounting vouchers, accounting books and accounting statements to ensure the authenticity, accuracy, completeness and legality of the accounting materials;

2) Supervise all kinds of property and funds to ensure the safety, integrity and reasonable use of property and funds;

3) Supervise financial revenue and expenditure to ensure that financial revenue and expenditure comply with the provisions of the financial system;

4) Supervise economic contracts, economic plans and other important business management activities to ensure that economic management activities are scientific and reasonable;

5) Supervise costs to ensure that as much output is obtained with as little input as possible;

6) Supervise the realization and distribution of profits to ensure that taxes are paid and profits are distributed on time, etc.

The accounting supervision function refers to the examination of the legality and rationality of the economic business of a specific target while the accounting personnel are carrying out accounting.

The supervisory function of accounting is mainly to supervise the legality, rationality and effectiveness of the whole process of economic activities of each unit. It has the following characteristics: (1) Accounting is to supervise the whole process of economic activities.

2) Accounting mainly uses monetary measurement for supervision, but also for physical supervision. (3) Accounting supervision is the internal supervision of the unit, which is irreplaceable by external supervision. Agree with 1|Comments.

Accounting supervision includes the supervision of accounting vouchers, accounting books and accounting statements to ensure the authenticity, accuracy, completeness and legality of accounting information, as well as the supervision of various properties and funds to ensure the safety, integrity and reasonable use of property and funds; It also includes the supervision of financial revenue and expenditure to ensure that the revenue and expenditure of the financial system conform to the provisions of the financial system and supervise the economic contracts, economic plans and other important business management activities, so as to ensure the scientific and rational economic management activities; Cost supervision to ensure that as little input as possible, as much output as possible and to supervise the realization and distribution of profits, to ensure that taxes are paid on time and profits are distributed.

The following is an introduction to what accounting supervision includes:

1. According to the time of supervision, it can be divided into pre-supervision, in-process supervision and post-supervision. Ex-ante supervision refers to the accounting supervision of the economic activities that will take place, ex-ante supervision is the accounting supervision of the economic activities that are taking place, and ex-post supervision is the accounting supervision of the economic activities that have already occurred.

Ex-ante supervision and ex-ante supervision are conducive to discovering problems in a timely manner, taking remedial measures in a timely manner, and preventing problems before they occur, while ex-post supervision is convenient for comprehensively, straightforwardly, and accurately inspecting the source and checking the entire process of economic activities, and improving the accuracy of accounting supervision. Therefore, the method of supervision should be flexibly selected according to the specific situation.

2. According to the requirements of supervision, hail debate can be divided into policy supervision and technical supervision. Policy supervision is to check whether the economic activities of a unit conform to the relevant policies and regulations of the state, and focus on the authenticity and legitimacy of economic activities. Technical supervision is to check whether the economic activities of the unit meet the accounting technical requirements of financial accounting, focusing on the accuracy, completeness and comprehensiveness of economic activities.

3. Accounting supervision refers to the accounting institutions and accounting personnel within the units, the relevant departments that enjoy the power of economic supervision and inspection in accordance with the law, and the social audit intermediary organizations approved by law. Supervise the legality and rationality of the economic activities of state organs, social organizations, enterprises and institutions, the authenticity and perfection of accounting data, and the implementation of the internal budget of the unit.

Accounting supervision is a kind of supervision of the legality, rationality and effectiveness of economic activities carried out by accounting institutions and accountants through accounting means in accordance with the provisions of the law. There are different types of accounting supervision according to different classification methods, 1) according to the time of supervision, it can be divided into pre-supervision, distribution and transportation supervision and post-training supervision.

2) According to the different requirements of supervision, it can be divided into policy-based consumer supervision and technical supervision.

3) According to the main body of supervision, it can be divided into internal supervision and external supervision.