The Ministry of Finance has achieved remarkable results in organizing special commissioners offices to conduct accounting information quality inspections and certified public accountants practice quality inspection work, making a positive contribution to the rectification and regulation of the market economy order. At the same time, there are some shortcomings in the accounting supervision work, such as the main supervision model being special inspections, not enough daily supervision, and certain randomness and uncertainty in the selection of inspection targets. For this reason, on the basis of extensive research and solicitation of opinions, the Ministry of Finance has decided to adopt a method of fixed-point responsibility and dynamic monitoring, clarify the relationship between special commissioner offices and securities-qualified accounting firms, establish and strengthen the daily supervision system for accounting firms, dynamically, continuously and comprehensively supervise the practice quality of accounting firms, improve the scientificity, pertinence and effectiveness of supervision and inspection, further standardize supervisory behavior, and further improve the administrative supervision work of securities-qualified accounting firms.