Abstract: The internal accounting supervision refers to a series of mutually-related and mutually-restrained systems and methods adopted by a unit in order to protect the safety and completeness of its assets, guarantee its operation according to the national laws, regulations and internal regulations, improve management efficiency, prevent cheating and control risk. Based on the mature internal control theory and the status quo of supervision of internal accounting, this paper analyses the causes for the problems of internal accounting supervision and puts forward corresponding countermeasures.