At present,the accounting information distortion is very serious and very necessary to strengthen accounting oversight.Strengthen accounting oversight is performed accounting functions to ensure normal business operations and business development of an important move in an orderly manner,but also guard against operational risks,and standardize key management behavior.Give full play to the accounting oversight functions,the business activities of enterprises standardize management,supervision play an important role.To strengthen and improve the accounting oversight function,must strengthen the legal system and build a sound internal mechanisms,to strengthen external oversight,the person in charge to strengthen accounting oversight Zeren,train high-quality accounting personnel,etc.on several fronts.
Key words:accounting information,accounting supervision,weakening the internal mechanism of the countermeasures to the external environment.