摘要:監督是提高經濟效益的有效手段。但現行會計監督存在局限性，會計監督職能沒有得到充分發揮。單位負責人和會計人員都應加強法律法規的學習和加大宣傳的力度，為會計監督提供良好環境，讓從業的人員依法監督，提高自身素質，還要改善會計核算的方法，這樣才是加強內部會計監督的有效途徑。

關鍵詞: 會計監督，措施，會計核算

Abstract:Accounting auditing is an effective way to improve economic efficiency. However, there are limitations with the existing accounting audit, and auditing functions have not been fully realized. Both department supervisors and accountants should reinforce the study of laws and regulations, and put in greater effort for promotion, in order to provide a positive environment for accounting audit. It also allows the professionals to lawfully supervise the audit, improve themselves and the ways of accounting audit, so that internal accounting audit approaches can be enhanced more effectively. 

Key Words：internal accounting audit，approach，centralized accounting audit

只要我們切實提高內部會計監督重要性的認識，充分發揮內部會計監督自覺性的作用，重視發揮社會審計監督的鑒證性作用，采取有效措施把各項制度落到實處，并自覺接受政府部門的權威性監督，還有要齊心合力，認真鉆研和掌握會計和相關財稅知識，就能在全社會形成強有力的內部監督之風。提高單位的科學管理水平，杜絕國有集體資產流失，保證會計信息的真實完整，能從源頭上遏制腐敗和犯罪，這樣內部會計監督才能促進企業財會工作水平的不斷提高。