新的《会计法》中对于会计监督部分的内容进行了重大调整 ,为会计工作人员进行会计监督提供了法律依据。但是 ,如何依照新的《会计法》加强会计监督又成为新的课题摆在面前。本文从会计监督部分新旧会计法的比较 ,会计人员素质的因素以及管理体制因素等几方面对这个问题进行了阐述。 The new “Accounting Law” in the accounting supervision part of the content of a major adjustment for the accounting staff to provide a legal basis for accounting supervision. However, how to strengthen accounting supervision in accordance with the new Accounting Law has become a new topic. This article elaborates on this issue from the aspects of the accounting supervision of the old and new accounting methods, the quality of accountants and the factors of the management system.