近年来,上市公司会计造假案件的连续曝光,使人们更加关注会计造假、会计信息失真问题,强化会计监督的呼声越来越高。本文阐述了强化会计监督职能的必要性,通过对会计监督施行的现状及其弱化原因的分析,针对性地提出了加强和完善会计监督职能的途径和对策。 In recent years, consecutive exposure of accounting fraud cases in listed companies make people pay more attention to the problem of accounting fraud and accounting information distortion, and the voice of strengthening accounting supervision is getting higher and higher. This article elaborates the necessity of strengthening the function of accounting supervision. By analyzing the status quo of accounting supervision and the reason of its weakening, this paper puts forward some ways and measures to strengthen and improve the function of accounting supervision.