目前,财政部门对会计信息质量的监督存在弱化现象,尤其是监督检查方式较为落后,普遍存在重视事后监督检查,忽视事前、事中监督;重视一般性监督,忽视重点监督;重视对单位财务状况的微观检查,忽视对宏观调控政策落实情况的监督;重报表查验轻实地核实等问题。为提高财政部门监督检查的效果,必须及时调整监督检查方式。一是前移监督关口,由事后监督转为到事前、事中、事后 At present, there is a weakening of the supervision of the quality of accounting information in the financial sector. In particular, the supervision and inspection methods are relatively backward, with emphasis on post-supervision and inspection, neglect of prior and in-process supervision, emphasis on general supervision and neglect of key supervision, Micro-inspection, neglect supervision of the implementation of the macro-control policy; check the report lightly verify the other issues. In order to improve the supervision and inspection of the financial department, the supervision and inspection methods must be adjusted in time. One is to move forward the gate of supervision, from post-supervision to ex ante, during and afterwards