会计监督是经济监督的一项重要职责，也是会计的基本职能之一。有效的会计监督能够对经济活动的真实性、合理性、合法性进行全面的监督，保证会计信息质量，提高经济效益的重要手段。然而，由于种种原因会计监督呈弱化态势，致使经济领域中不规范的经济行为与违法犯罪层出不穷，加强会计监督显得尤为重要。因此文章从外部会计监督和内部会计监督两方面进行分析会计监督弱化的原因，最后提出了加强政府监督，加大社会监督力度，建立健全内部会计监督约束机制，提高会计人员综合素质，明确单位负责人的责任主体，加强内部审计力度等完善会计监督的对策。
关键词：监督弱化；外部会计监督；内部会计监督
Accounting supervision is an important economic supervision responsibilities, and is also one of the basic functions of accounting. Effective accounting supervision can to the economic activity authenticity, rationality, legitimacy to conduct a comprehensive supervision and ensure that the accounting information quality, improve the economic benefits of the important means. However, due to various reasons accounting supervision, causing a weakening economy situation of nonstandard economic behavior and illegal crime emerge in endlessly, strengthen accounting supervision is particularly important. Thus this article from the external accounting supervision and internal accounting supervision and two were analyzed the cause of the weakening of accounting supervision, and finally puts forward some strengthening government supervision, increasing social supervision, establish and perfect the internal accounting supervision and related laws, regulations and restriction mechanism, improve the comprehensive quality of accounting personnel, clear of the responsibility of the main unit chief, strengthen internal audit dynamics perfect accounting supervision countermeasures.
Keywords: weak supervision; external accounting supervision; internal accounting supervision
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