什么是財(cái)務(wù)會(huì)計(jì)監(jiān)督
財(cái)務(wù)會(huì)計(jì)監(jiān)督是會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員憑借經(jīng)授權(quán)的特殊地位和職權(quán),對(duì)特定主體財(cái)務(wù)會(huì)計(jì)活動(dòng)進(jìn)行的監(jiān)察和督促,包括對(duì)原始憑證進(jìn)行審核和監(jiān)督、對(duì)會(huì)計(jì)賬簿的監(jiān)督、對(duì)實(shí)物、款項(xiàng)的監(jiān)督、以及配合國(guó)家監(jiān)督和社會(huì)監(jiān)督等。