新会计和审计准则颁布和执行一年余,很大程度上强化了会计监督,但也出现一些新问题。通过对问题分析,结合我国的实际情况,构想从建立健全会计法规体系、加强注册会计师的监管、培养高素质的会计人员等若干方面着手,加强和完善会计监督。 The promulgation and implementation of new accounting and auditing standards more than a year, to a large extent, strengthened accounting supervision, but also some new problems. By analyzing the problems and combining with the actual situation in our country, we should start from several aspects such as establishing and perfecting accounting rules and regulations, strengthening the supervision of CPAs and cultivating high-caliber accounting staff, so as to strengthen and perfect the accounting supervision.