[1] Zhao Yumin, "Measures to Strengthen Accounting Supervision", Forestry Accounting, 200210;

[2] Research Group of Huzhou Finance Bureau, "Suggestions on Strengthening the Supervision of Accounting Work in Our City", Zhejiang Taxation and Accounting, No.2, 2003;

[3] Zhou Lijun, On the Operational Requirements of Accounting Supervision, Financial Theory and Practice, 20017;

[4] Gu Jianping, "On Improving the Internal Accounting Supervision Mechanism", "Accounting Research", 2001/kloc-0.

[5] Gao Bin. "China & lt accounting law> formulation and development" [J]. Accounting Research, 2005: (8).

Chen Ping. Comment on Accounting Law: Reflections on Several Issues "[J], Friends of Accounting, 2005: (12).

[7] Zhang Li. "On< Accounting Law> Further Revision and Improvement" [J]. Journal of Zhongnan University of Economics and Law, No.5, 2006

[8] "Economic Law" (Second Edition): Pan Jing, editor-in-chief, China Central Radio and TV University Press, second edition in March 2000.

[9] Zhao Yumin, "Forestry Finance and Accounting", "Measures to Strengthen Accounting Supervision", 200210;

[10] Huzhou, the financial research group of Zhejiang Taxation and Accounting, Suggestions on Strengthening the Supervision of Urban Accounting, No.2, 2003;

[1 1] Zhou Lijun, Financial Theory and Practice, On Accounting Supervision and Operational Requirements, 20017;

[12] Gu Jianping, Accounting Research, Discussion on Improving the Internal Accounting Supervision System, 2001/kloc-0.

[13] Zhi: The Current Situation and Countermeasures of Financial Management in Administrative Institutions, Fujian Accounting, No.2, 2003.

[14] Song Xin: Causes of Weakening Internal Accounting Supervision and Preventive Measures, Shandong Architecture, March 2, 2000. The concept of "accounting supervision" has existed for a long time, but today there are great differences in understanding its connotation and extension. This has greatly affected the progress of regulatory theory research and the restriction of regulatory accounting theory on guiding practice. In order to give an accurate definition of "accounting supervision", we must make it clear that "supervision" is based on the understanding of supervision principles, and analyze the specific supervision subject in connection with the economic environment, objects, purposes and methods, so as to provide a series of ideas for drawing correct conclusions and solving problems in accounting.