随着经济全球化的发展,会计已成为国际通用的商业语言,在国际交往中的作用愈加显著。特别是随着我国改革开放的不断深入和市场经济的进一步发展,我国会计工作所面临的社会经济环境与以往相比有了新的较大变化,会计涉及的范围不断扩大,会计业务处理日趋复杂,投资者、债权人和社会公众等对会计信息披露的时效、范围、质量的要求越来越高。因此我们要加强会计监督的职能。会计监督职能是全部会计管理工作的核心,与会计核算有着密切联系,具有监督经济活动的合法性与合理性两个方面。目前我国正处于经济体制转轨时期,会计信息出现很多失真的情况,会计监督存在着一系列的问题,例如会计监督法律约束机制不全,使得会计不能有效的行使其监督职能,导致企业会计监督不力,企业管理体制不全,内部控制制度失调;企业单位负责人的约束机制不全,阻碍了会计的有效监督;会计人员综合素质不高,职业道德观念有待加强等问题,本文针对这些问题,做出了相映的对策。在文章中,笔者提出,只要找准原因、对症下药,才能解决我国目前会计监督中存在的各项问题。只有如此,才能真正确保会计信息的真实性与可靠性,为我国的经济建设作出最大的贡献。 With the development of economic globalization, accounting has become an internationally accepted business language and has become increasingly prominent in international exchanges. Especially with the continuous deepening of China’s reform and opening up and the further development of the market economy, the social and economic environment facing China’s accounting work has made new and major changes compared with the past. The scope of accounting has been continuously expanded and the accounting business has been increasingly complicated , Investors, creditors and the public on the disclosure of accounting information timeliness, scope, quality requirements are getting higher and higher. Therefore, we should strengthen the function of accounting supervision. The function of accounting supervision is the core of all accounting management, which is closely related to the accounting, which has the functions of supervising the legitimacy and rationality of economic activities. At present, our country is in the transitional period of economic system. There are a lot of distortions in accounting information. There are a series of problems in accounting supervision. For example, the insufficiency of legal restriction mechanism of accounting supervision makes the accounting can not effectively exercise its supervisory function, The incomplete management system of the enterprise and the imbalance of internal control system; the incomplete restraint mechanism of the head of the enterprise unit hinders effective supervision of the accounting; the overall quality of the accounting staff is not high and the concept of professional ethics needs to be strengthened. In response to these problems, Countermeasures. In the article, the author puts forward that as long as we find out the reason and prescribe the right medicine, we can solve all the problems existing in our current accounting supervision. Only in this way can we truly ensure the authenticity and reliability of accounting information and make the greatest contribution to the economic construction of our country.