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近年来,会计造假事件屡屡发生,会计信息严重失真,会计队伍整体素质与市场经济发展不相适应,会计监督有名无实,这已成为财务管理工作中较为普遍的问题。因此,加强会计监督,从根本上解决会计监督弱化是杜绝这些问题的有效途径。本文在分析会计监督存在问题的基础上,提出了完善会计法律体系、强化政府监督职能、健全内部控制机制、加强中介机构自律、提高人员综合素质、加大媒体监督力度等完善我国会计监督工作的对策。
In recent years, accounting fraud has occurred frequently, the accounting information is seriously distorted, the overall quality of the accounting team is incompatible with the development of market economy, and the accounting supervision is well-known. This has become a common problem in financial management. Therefore, to strengthen accounting supervision and to fundamentally solve the weakening of accounting supervision is an effective way to eliminate these problems. On the basis of analyzing the existing problems of accounting supervision, this paper puts forward some suggestions to improve the accounting supervision system, such as perfecting the legal system of accounting, strengthening the government supervision function, perfecting the internal control mechanism, strengthening the self-discipline of intermediary agencies, improving the comprehensive quality of personnel, Countermeasures.