这些报告中有些是起监督作用的，但多数是反应信息和帮助决策。
Some of these are for regulatory purposes, but most are for informational and decision function.
本文就会计法规制度的建设对于促进会计理论的研究所起的作用阐述一些基本观点，即会计监督问题和会计定位问题。
This article puts forward some basic viewpoints on the accounting supervision and the accounting orientation, which lie in the construction of the accounting law and system.
同等水平、共同工作的同志在一起交心，这个监督作用可能更好一些。
Supervision will probably be better served when comrades working together at the same level have heart-to-heart talks.
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