在会计工作中,要想保证其能够依法进行,并且对会计质量进行一定的保证,就需要进行会计审计以及会计监督。作为企业,如果想取得持续长远的发展,就需要利用会计审计以及会计监督来对其内部运行环境的稳定以及安全进行保障。但是,有的企业,其目光往往比较的短浅,为了实现其短期的利益,将会计审计以及审计监督的职能弱化了。这些企业经常通过做假账以及做一些违法乱纪的事情,来降低其运营成本,在获得了短期的经济利益的同时,给国家以及企业造成了长期的损失。基于这种情况,文章将重点探讨如何提高企业的会计审计质量以及会计监督质量。 In the accounting work, in order to ensure that it can be conducted according to law, and the quality of accounting for some assurance, you need to conduct accounting audits and accounting supervision. As an enterprise, if you want to achieve long-term and sustainable development, you need to use accounting auditing and accounting supervision to ensure the stability and security of its internal operating environment. However, some enterprises are often short-sighted, and in order to realize their short-term interests, the functions of accounting auditing and auditing supervision are weakened. These enterprises often reduce their operating costs by falsifying their accounts and doing some illegal activities, resulting in long-term losses to the country and the enterprises while obtaining short-term economic benefits. Based on this situation, the article will focus on how to improve the quality of accounting auditing and accounting supervision.