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1·Accounting supervision is one of the basic function of accounting.

会计两种基本职能论是“公认的”。

2·The fifth part discusses the measures to perfect our country accounting supervision;

第五部分提出完善我国会计监管的建议；

3·In this supervisory system, supervisory committee's accounting supervision is the key.

在这一监督体制中，监事会的会计监督虽为关键。

4·Therefore it is of great significance to improve the internal accounting supervision system.

因此，完善单位内部会计监督制度则尤为重要。

5·If there is no reliable, full of accounting information, accounting supervision is no objective evidence.

如果没有可靠的、完整的会计核算资料，会计监督就没有客观依据。

6·The paper mainly probes the construction and operation of a mode of accounting supervision at four aspects.

本文主要从四个方面探讨了我国上市公司会计监管模式的构建及其运行。

7·Accounting supervision refers to the supervision over the process fo the economic activity in certain scope.

会计监督即是在一定范围内实现对经济活动过程的监督。

8·This text is divided into five parts mainly: Part one is the basic theory summary of accounting supervision.

本文主要分为五个部分：第一章是会计监管的基础理论概述；

9·Analyzes the meaning of financial supervision and distinguishes the financial supervision with accounting supervision.

分析了财务监督的内涵，以及辩明财务监督与会计监督的关系。

10·Therefore, this thesis will study the anti-risk management of financial derivatives from the angle of accounting supervision.

由此本文从会计监管角度出发对金融衍生工具风险管理问题进行研究。