會(huì)計(jì)監(jiān)督權(quán)利的結(jié)構(gòu)包括

　　會(huì)計(jì)監(jiān)督權(quán)利的結(jié)構(gòu)包括：

　　1、從會(huì)計(jì)監(jiān)督的層次上來(lái)劃分，會(huì)計(jì)監(jiān)督可以分為四個(gè)層次：第一層次是依據(jù)法律法規(guī)的規(guī)定，對(duì)企業(yè)的經(jīng)濟(jì)活動(dòng)所實(shí)施的會(huì)計(jì)監(jiān)督；第二層次是會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員接受財(cái)產(chǎn)所有者的委托所實(shí)施的監(jiān)督；第三層次是企業(yè)會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員接受經(jīng)營(yíng)者委托對(duì)經(jīng)營(yíng)活動(dòng)所實(shí)施的監(jiān)督；第四層次是會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員根據(jù)職業(yè)道德和業(yè)務(wù)判斷所實(shí)施的監(jiān)督。

　　2、從會(huì)計(jì)監(jiān)督權(quán)利的內(nèi)容來(lái)看，會(huì)計(jì)監(jiān)督權(quán)利由自由權(quán)、請(qǐng)求權(quán)、權(quán)力權(quán)和豁免權(quán)四個(gè)部分組成：自由權(quán)是指會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員可根據(jù)有關(guān)法律法規(guī)和職業(yè)判斷等自由地進(jìn)行會(huì)計(jì)監(jiān)督；請(qǐng)求權(quán)是指會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員在進(jìn)行會(huì)計(jì)監(jiān)督過(guò)程中，有向委托人或當(dāng)事人請(qǐng)求解釋或報(bào)告的權(quán)利。權(quán)力權(quán)是指會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員對(duì)于能夠作出職業(yè)判斷的經(jīng)濟(jì)業(yè)務(wù)有相應(yīng)處理權(quán)利。豁免權(quán)是指會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員只要按照法律法規(guī)及有關(guān)職業(yè)要求進(jìn)行會(huì)計(jì)監(jiān)督，則享受豁免權(quán)。