本文针对目前会计诚信危机的现实 ,分析了我国会计监督立法中存在的监督依据模糊 ,监督人员的责任制度不明确 ,单位负责人的责任不明晰等问题 ,提出了治本之策是单位负任人要重视会计工作 ,强化内部控制 ,加强单位内部会计监督 ,以源头上遏制欺诈性财务会计报表 In view of the current crisis of accounting integrity crisis, this paper analyzes the problems that exist in China’s accounting supervision legislation such as ambiguity in supervision, unclear responsibility system of supervision personnel and unclear responsibilities of responsible persons. Emphasis should be placed on accounting work, strengthen internal control, strengthen internal accounting oversight units, to curb the source of fraudulent financial accounting statements