Government accounting supervision is a kind of macro supervision implemented by government legal institutions, including financial supervision, audit supervision and tax supervision. Financial supervision is the supervision of the Ministry of Finance and local governments at all levels (departments and bureaus) on enterprise accounting activities according to law, and it is the most important form of state supervision. Audit supervision refers to the supervision of national audit institutions or government audit institutions on the authenticity, legality and effectiveness of enterprise financial revenue and expenditure or financial revenue and expenditure according to law; Tax supervision refers to the supervision and inspection of the accounting data of enterprises by the state tax authorities according to the provisions of the Tax Administration Law.