近几年来，国有资产流失、会计信息失真以及财务制度混乱的现实，掀起了会计界对会计监督职能的讨论。寻其根源，皆与会计监督职能弱化有关。本文就强化会计监督职能提几点看法。一、强化法制观念，完善会计法规会计监督是（会计法附予会计人员的神圣职责之～。十多年来，我国 In recent years, the loss of state-owned assets, the distortion of accounting information and the reality of confusion in the financial system have caused the accounting sector to discuss the function of accounting supervision. Finding its roots are all related to the weakening of the accounting supervision function. This article on strengthening the accounting oversight functions to put forward some views. First, to strengthen the concept of legal system, improve accounting regulations Accounting supervision is (accounting law attached to the sacred duty of accountants ~ For more than a decade, our country