Problems and Countermeasures of Accounting Supervision

Regulating accounting behaviors,improving the quality of accounting information and strengthening supervision to the accounting have become an important issue to build up modern enterprise system.However,there still exist four problems in the supervision of accounting.As the incomplete law system of accounting supervision,accountants can't perform the supervision function,which causes inefficient accounting supervision.The Incomplete management system makes internal control system imbalanced.The incomplete constraint system concerning the person in charge of the enterprise hinders the efficient supervision of accounting.The accountants have low comprehensive qualities and weak professional ethics as well.Therefore,the author advocates working hard in the following six aspects.Firstly,be aware of the importance of accounting supervision.Secondly,accelerate the construction of law system to provide the legal protection for accounting supervision.Thirdly,clear and definite the main accountability,strengthen the responsibilities of the principal.Fourthly,consolidate accounting responsibilities of corporate governance bodies.Fifthly,carry out accountant designation system.And lastly,build up strict punishment and restraint system to accounting violation.