我国现已加入WTO,会计工作与国际接轨力度将会加强,因此笔者认为,要防范经济转轨过程中出现的上述种种弊端,就必须从以下几个方面着手,力图实现真正意义上的会计监督。一、针对企业内部监督的对策1.提高会计人员的业务素质。我国有上千万的会计人员,这支队伍的发展在经济发展和会计改革中发挥了重要作用。但目前我国会计人员的实际水平与市场经济条件下进行职业判断的要求还有很大差距。 Since China now joins the WTO, its accounting work and international standards will be strengthened. Therefore, I believe that in order to prevent the above-mentioned shortcomings in the process of economic transition, we must start from the following aspects in an attempt to achieve true accounting supervision. First, the countermeasures for internal oversight 1. To improve the professional quality of accountants. There are tens of millions of accountants in our country. The development of this contingent has played an important role in economic development and accounting reform. However, at present, the actual level of accounting personnel in our country still lags behind the requirements of professional judgment under market economy.