本文通过调查总结了一些会计监督弱化的表现This paper summarizes some of the performance of the weakening of accounting supervision 包括单位内部监督,社会监督以及政府监督Including internal supervision, social supervision and government supervision 接着分析了会计监督逐渐弱化的原因Then analyzes the reasons of the gradual weakening of accounting supervision 主要包括法律机制不健全,外部监督不到位,内部监督不到位Mainly including the legal mechanism is not perfect, the external supervision is not in place, the internal supervision is not in place 会计人员素质有待提高这几个原因Accounting personnel quality needs to be improved for several reasons 并提出几点强化会计监督职能的措施And puts forward some measures to strengthen the function of accounting supervision 具体有加强会计的外部监督Concrete is to strengthen the external supervision of accounting提高内部监督质量,加强法律建设Improve the quality of internal supervision, strengthen the legal construction 正确对会计人员实施奖惩,提高会计人员的综合素质Correct accounting personnel to implement the rewards and punishments, improve the comprehensive quality of accounting personnel