在如今社会,我们不时可以看到关于对于会计信息失真,导致投资人和债权人受到巨大损失的报道。而会计信息失真的一个重要原因就是会计监督执行不力。因而强化会计监督对于会计信息质量提高更是具有重要意义。会计监督主要是由内部监督和外部监督两部分构成,本文就从这两个角度切入,分析了当下会计监督存在的问题,并提出了相应的对策来具体实践如何强化会计监督。 From time to time, we can see reports about the tremendous losses investors and creditors have suffered as a result of distorted accounting information. Accounting information distortion is an important reason for the poor implementation of accounting supervision. Therefore, strengthening accounting supervision is of great importance to improving the quality of accounting information. Accounting supervision is mainly composed of internal supervision and external supervision. This article analyzes the problems existing in current accounting supervision from these two angles and puts forward corresponding countermeasures to strengthen the supervision of accounting in concrete practice.