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Contents Abstract At present, there are many cases of accounting information distortion, there is a serious oversight of accounting problems, we must strengthen and improve the accounting oversight functions. Must strengthen the legal system, establish and improve internal oversight mechanism, strengthening the external oversight, strengthen the accounting person in charge of oversight responsibilities to train highly qualified accounting personnel, and several other aspects. A lot of distortion of accounting information currently the case, there is a series of accounting supervision issues. In this paper, the meaning of the accounting oversight, features, content set, analysis of the main problems in accounting supervision and strengthen accounting oversight measures. To strengthen and improve the accounting oversight functions, must understand accounting supervision to Zhengque important position and strengthen the construction of law system clear the main accounting responsibility, to strengthen accounting oversight unit leader's responsibility in cases of violation to be severe sanctions and Pei Yang Gao quality of accounting personnel, and several other aspects.
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