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.